Robert Motoz is the manager of Division B of a large manufacturing company. Division B Purchases all of its direct materials from Division A at a negotiated transfer price. Division B manufactures a product, sells the product on the market and makes all production efficiency decisions including replacing and upgrading manufacturing equipment. What type of responsibility center best represents Division B? O a. Cost center O b. Discretionary center O c. Investment center O d. Profit center O e. Revenue center Which of the following does not illustrate using a qualitative factor to justify keeping an unprofitable business unit? a. "Dropping the business unit may damage employee morale as a number of people will likely lose their jobs" O b. "Dropping the business unit may make customers, suppliers, and competitors believe that we are in a weakened position and further damage the business O C. "Dropping the business unit will make it impossible to offer a complete line of products and services that our customers have come to expect from us" O d. "Dropping the business unit will not impact other parts of the business since this business unit sells different products and services"