The following partial organization chart is an extension of Exhibit 12-1 for Aloha Hotels and Resorts.

Waikiki Sands Hotel

Grounds andHousekeepingRecreationalHospitalityFood and Beverage

MaintenanceCustodialServicesDepartmentDepartment

DepartmentDepartmentDepartment/

I

I

I

FRONTBELLGUESS

DESKSTAFFSERVICES

Each of the hotel's five main departments is managed by a director (e.g., director of hospitality). The Front Desk subunit, which is supervised by the front desk manager, handles the hotel's reservations, room assignments, guest payments, and key control. The Bell Staff, managed by the bell captain, is responsible for greeting guests, front door service, assisting guests with their luggage, and delivering room-service orders. The Guest Services subunit, supervised by the manager of Guest Services, is responsible for assisting guests with local transportation arrangements, advising guests on tourist attractions, and such conveniences as valet and floral services. Required: As an outside consultant, provide a memo to the hotel's general manager suggesting a responsibility center designation for each of the subunits shown in the organization chart above. Justify your choices.