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Ch 12 1. Classify the following business units as a cost center, profit center, or investment center. a production facility COST CENTER a McDonald's restaurant owned by the McDonald's Corporation PROFIT CENTER (part of a large chain => major investment decisions are made at a higher level within the McDonalds Corporation) a McDonald's restaurant owned by an independent franchisee INVESTMENT CENTER (the independent owner of the restaurant makes major investment decisions, among other decisions) HR department in a major company COST CENTER Acura division of Honda INVESTMENT CENTER a market research department COST CENTER an independently owned hot dog stand INVESTMENT CENTER accounting department at Walmart COST CENTER