please help me with these matching problems, thank you so much.

1.For each of the following divisions, 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 Efficiency variances Discretionary cost center Non-financial output measures Revenue center Sales volume and price variances Profit center Actual - budgeted profit Investment center Return on investment (ROI) or residual income (RI) ROI = Profit / Investment RI = Profit - Investment x cost of capital