Last week you advised Elvis Wilbur.Wilbur own two restaurants, the Beef Barn and the Fish Bowl.Each Restaurant is treated as a profit center for performance evaluation.You helped him with the allocation of costs arising from the shared baking facility.Wilbur is also considering opening a third restaurant to be called the Pasta Grille.This expansion has Wilbur wondering about the trade offs between creating more centralized shared facilities versus having the individual locations operate independently.Please discuss this in terms of the 4 types of responsibility accounting reports that they could adopt for each restaurant (eg, cost center).

Cost Center?

Investment Center?

Profit Center?

Revenue Center?