S10-2 Identify types of responsibility centers Identify each responsibility center as a cost center, a revenue center, a profit center or an investment center. a. Coca-Cola's investor relations website provides operating and financial information to investors and other interested parties. b. The manager of the Speedway, a gasoline and convenience store located in Forest Lake, Minnesota, is evaluated based on the station's revenue and expenses. c. A charter airline records revenues and expenses for each airplane each month. Each airplane's performance report shows its ratio of operating income to average book value. d. The manager of the southwest sales territory is evaluated based on a comparison of current period sales against budgeted sales. e. The Pharmacy Department of an Acme supermarket reports income for the current year. f. Speedway is a subsidiary of Marathon Oil Corporation; Speedway owns and operates approximately 1,350 gasoline and convenience stores in the United States. g. The Human Resources Department of the Progressive Group of Insurance Companies prepares its budget and subsequent performance report on the basis of its expected expenses for the year. h. The shopping section of Burpee.com reports both revenues and expenses