P23-5A Is each of the following most likely a cost center, a revenue center, a profit center, or an investment center?

a. Personnel Department of E Trade. the on-line broker

b. Quality Control Mayfield Dairies Department of

c. European subsidiary of Coca-Cola

d. Payroll Department of the University of Wisconsin

e. Lighting Department in a Sears store

f. Children's nursery in a church or syna- gogue g. Purchasing Department of Milliken, a textile manufacturer h. Bluefly.com, an e-tailer of womens- wear i. Service Department of an automobile dealership j. Customer Service Department of Procter & Gamble Co. k. Proposed new office of Deutsche Bank 1. Southwest region of Pizza Inns, Inc. m. Delta Air Lines, Inc. n. Order-Taking Department at Lands' End mail order company o. Editorial Department of the Wall Street Journal p. A Ford Motor Company production plant q. Police Department of Boston r. Century 21 Real Estate Co. s. A small pet grooming business t. Northeast sales territory for Boise- Cascade u. Different product lines of Broyhill, a furniture manufacturer v. McDonald's restaurants under the supervision of a regional manager w. Job superintendents of a home builder