Each of the following situations describes an organizational unit. Identify which type of responsibility center each underlined item is (cost, revenue, profit, or investment center).

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Organization a. The 3M Company manufactures and distributes products under the Post-it Note, Scotch Tape, Nexcare, and Thinsulate brand names. b. The J.M. Smucker Company Store and Caf is located in Orrville, Ohio. The store sells a variety of company products, while the caf offers items made with ingredients from the Smucker's brands. c. The Fairmont Chicago, The Fairmont Royal York in Toronto, and The Fairmont Orchid in Hawaii are all hotels owned by their parent corporation, AccorHotels. d. The Dairy Group Account team of the Dean Foods Company is responsible for sales and servicing for the SUPERVALU, Target, and Costco accounts. e. The Goodyear Tire & Rubber Company is one of the oldest tire companies in the world. Its geographic regions include North America, Europe, Africa, South America, Asia, and Australia. f. In addition to other accounting duties, the Financial Reporting and Control & Analysis Department at Progressive Insurance is responsible for performing a monthly analysis of general ledger accounts and fluctuations as a control mechanism. g. The reservation office for Charter Now Airlines, Inc., is responsible for both website sales and counter sales. h. The Information System Department is responsible for designing, installing, and servicing the information systems throughout Kohl's Corporation. i. The JCPenney store in the Oak Park Mall in Overland Park, Kansas, is owned by the JCPenney Company, Inc. j. The Human Resources Department at American Greetings is responsible for hiring and training new associates. k. The Barnes & Noble bookstore in Asheville, North Carolina, is owned by its parent, Barnes & Noble, Inc.