Responsibility Centers. Petroleum Products, Inc., operates primarily in the United States and has several segments:

Accounting and finance: responsible for recording financial information and preparing financial reports.

Human resources: responsible for hiring employees and maintaining personnel records. Retail stores: responsible for sales prices and all costs within each store.

Advertising: responsible for promotional materials.

Production: responsible for manufacturing company products.

International operations: acts as an independent segment responsible for all facets of the business outside of the United States.

Required: For each of the preceding segments, identify whether it is a cost center, profit center, or investment center. Explain your answer.