Question $3$

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Responsibility centers

For each of the following organizational units, indicate whether the unit would most likely be classified as a cost center $($C$),$ a revenue center $($R$),$ a profit center $($P$),$ or an investment center $($I$)$:

$\backslash$table$[[$a$.,$hat$(),$University$-$owned boc$],[$b$.,$hat$(),$Local public television station's fund$-$raising telethon staffed by volunteers$],[$c$.,$hat$(),$Corporate$-$owned local outlet of a fast$-$food restaurant$],[$d$.,$hat$(),$Bloodmobile of a local hospital$],[$e$.,$hat$(),$Beijing office of an international public accounting firm$],[$f$.,)=(,$Wildlife management department in a national or state park$],[$g$.,$hat$(),$Long$-$term parking lot at a regional airport$],[$h$.,$hat$(),$City ticket office of an airline$],[$i$.,$hat$(),$Cafeteria of a for$-$profit hospital$],[$j$.,$hat$(),$Fine jewelry counter in a local department store$],[$k$.,$hat$(),$Laundry of a large bed$-$and$-$breakfast$],[$I$.,$hat$(),$Sales representative for a college textbook publisher$],[$m$.,,$Fraud investigation department of a major retailer$]]$