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 140,000 130,000 10,000 F 7.69% F

before service

dept. charges

Service department 40,000 40,000 0 0

charges

Income from 100,000 90,000 10,000 F 11.11% F

operations

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