Each of the following situations describes an organizational unit. Identify which type of responsibility center each item is$($cost$,$ revenue,$$ profit, or investment$$ center$).$

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Part $1$

Organization

Type of Responsibility Center

$($Cost$,$ Revenue, Profit, or Investment$)$

a$.$

The $3$M Company manufactures and distributes products under the Post$-$it Note, Scotch Tape, Nexcare, and Thinsulate brand names.

$$

b$.$

The J$.$M$.$ Smucker Company Store and Caf$$ is located in Orrville, Ohio. The store sells a variety of company products, while the caf$$ offers items made with ingredients from the Smucker's brands.

c$.$

The Fairmont Chicago, The Fairmont Royal York in Toronto, and The Fairmont Orchid in Hawaii are all hotels owned by their parent corporation, AccorHotels.