For each of the following division, determine the most appropriate type of responsibility center for it.

a) east coast regional headquarters

b) sales department

c) Research and development

d) Assembly line

(Please choose from standard cost center, discretionary cost center, profit center and revenue center).

Responsibility centers Standard cost center Discretionary cost center Revenue center Efficiency variances Non-financial output measures Sales volume and price variances Actual - budgeted profit Return on investment (ROI) or residual income (RI) Profit center Investment center ROI = Profit / Investment RI Profit - Investment x cost of capital