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

a. Shipping department of Amazon.com

b. Eastern district of a salesperson's terri- tory

c. Music director of a church or syna- gogue

d. Catering operation of Sonny's BBQ restaurant

e. Executive director of a United Way agency

f. Accounts payable section of the Ac- counting Department at Home Depot g. Proposed new office of Coldwell Banker, a real-estate firm h. Disneyland i. The Empire State Building in New York City j. Branch warehouse of Dalton Carpets k. Information systems director for Habitat for Humanity 1. Service Department of Audio Forest stereo shop m. Investments Department of Citibank n. Assembly-line supervisors at Dell Computer o. American subsidiary of a Japanese manufacturer p. Surgery unit of a privately owned hos- pisal q. Research and Development Depart- ment of Cisco Systems r. Childrenswear department at a Target store s. Typesetting Department of Northend Press, a printing company t. Prescription Filling Department of Drugstore.com u. Order-Taking Department at L.L. Bean v. Personnel Department of Goodyear Tire and Rubber Company w. Grounds crew at Augusta National golf course