Organization Each of the following situations describes an organizational unit. Identify the type of responsibility centre of the italicized part in each item (cost, revenue, profit, or investment centre). a. Benjamin Moore Store #1933 is located in Grand Forks, British Columbia. The store sells paints, wallpapers, and supplies to do-it-yourself customers and to professional wall covering installers. b. The Accounting Research and Compliance Department at FirstEnergy is responsible for researching how new accounting pronouncements and rules will affect FirstEnergy's financial statements. c. The North American Sales Region of McCain Foods is responsible for selling the various product lines of McCain. d. The Taxation Department at Bell Canada is responsible for preparing the federal, provincial, and local income and franchise tax returns for the corporation. e. The Roseville Chipotle Restaurant in Toronto is owned by its parent Chipotle Mexican Grill, Inc. The Roseville Chipotle, like other Chipotle restaurants, serves burritos, fajitas, and tacos and competes in the "fast-casual" dining category. f. Trek Bicycle Corporation manufactures and distributes bicycles and cycling products under the Trek, Gary Fisher, Bontrager, and Klein brand names. g. Rogers' Chocolates is one of the oldest chocolate companies in Canada. Its product lines include chocolate and caramel sauces, chocolate gift baskets, and High Tea chocolate bars. h. The Human Resources Department is responsible for recruiting and training for The Bay. i. The reservations office for Air Canada is responsible for both Web sales and counter sales. j. The Disney Store at the West Edmonton Mall is owned by The Walt Disney Company. k. H & R Block Tax Services, H & R Block Bank, and RSM McGladrey are all divisions of their parent corporation, H & R Block. Type of Responsibility Centre Profit Cost Revenue