Elaina Company had the following financial results for last month. What type of responsibility center do these results reflect?

Selle Co. minus Subunit X Revenue by Product	Actual	Flexible Budget Variance	Flexible Budget	Sales Volume Variance	Static (Master) Budget
WDminus40	$630,000	$10,000 F	$620,000	$20,000 F	$600,000
WDminus60	520,000	30,000 U	550,000	40,000 F	510,000
WDminus80	125,000	5,000 U	130,000	10,000 U	140,000
QDminus40	225,000	25,000 F	200,000	40,000 U	240,000
QDminus60	425,000	5,000 F	420,000	20,000 F	400,000
Total	$1,925,000	$5,000 F	$1,920,000	$30,000 F	$1,890,000

A.

Cost center

B.

Revenue center

C.

Profit center

D.

Investment center