In a decentralized organization, upper managers need a way to evaluate the performance of unit managers. Based on factors under the unit manager's control, organizational units are categorized as cost centers, profit centers, or investment centers. Classify each of the following centers as a cost center, profit center or investment center. Customer service department Locally owned bakery Independently operated division with sole decision- making authority for all areas. 1. Cost Center 2. Profit Center Manager is responsible for revenues and costs. 3. Investment Center Computer department at Best-Buy V ROI is used to evaluate unit manager > Children's department in retail store