A business sector of a company (sector A) has control over its operating revenues and variable costs. However, a large portion of its fixed costs is incurred on behalf of all business sectors of the company, including sector A. Thus, sector A is not in control of all of its fixed costs. Within the company, sector A is best described as a:

A. cost center

B. Investment center

C. Subsidiary

D. Profit center

E. Not enough information to determine