Each of the following managers works for a national chain of hotels and has been given certain decision$-$making authority. Classify each of the managers according to the type of responsibility center he or she probably manages.

a$.$ Manager of the Central Reservation Office

Revenue center

b$.$ Managers of various corporate$-$owned hotel locations

Profit center

c$.$ Managers of the Northeast and Southeast Corporate Divisions

Investment center

d$.$ Manager of the Housekeeping Department at one hotel

Cost center

e$.$ Manager of the complimentary breakfast buffet at one hotel

Cost center