Chardon had the following financial results for last month.

One store

Actual

Flexible

Budget

Flexible Budget Variance

(U or F)

% of Variance (U or F)

Revenues

$220,000

$200,000

$20,000 F

10.00% F

Operating Expenses

80,000

70,000

10,000 U

14.29% U

Income from operations before service dept. charges

140,000

130,000

10,000 F

7.69% F

Service department charges

40,000

40,000

0

0

Income from operations

100,000

90,000

10,000 F

11.11% F

Which one of the following responsibility centre types does the financial results reflect?

A.

Revenue centre

B.

Profit centre

C.

Investment centre

D.

Cost centre