Fill in the blanks with the phrase that best completes the sentence. Some phrases may be used more than once and some not at all.

Phrases:
cost center	revenue center
investment center	lower
profit center	higher
responsibility center

The maintenance department at the local zoo is a(n)

The gift shop at the local zoo is a(n)

The menswear department of a department store, which is responsible for buying and selling merchandise, is a(n)

The production line at a manufacturing plant is a(n)

A(n) BLANK is any segment of the business whose manager is accountable for specific activities.

A division of a beverage manufacturing company responsible for a particular brand of soft drink is a(n)

The sales manager in charge of a shoe company's northwest sales territory oversees a(n)

Managers of cost and revenue centers are at BLANK levels of the organization than are managers of profit and investment centers.