SE $2.$ Identify each of the following as a cost center, a discretionary cost center, arevenue center, a profit center, or an investment center: $1.$ The manager of center A is responsible for generating cash inflows and incurring costs with the goal of making money for the company. The manager hasno responsibility for assets. $2.$ Center B produces a product that is not sold to an external party but transferred to another center for further processing. $3.$ The manager of center C is responsible for the telephone order operations ofa large retailer. $4.$ Center D designs, produces, and sells products to external parties. The manager makes both long$-$term and short$-$term decisions. $5.$ Center E provides human resource support for the other centers in thecompany.