The University of Dental Health (UDH) is a state-run university focusing on the education and training of dentists, dental assistants, dental hygienists, and other dental professionals. UDH has just hired a new controller who wants to organize UDH by responsibility centers so that responsibility accounting can be implemented. The controller has asked for your assistance in identifying each of the following UDH functions as either a cost center (C) or a profit center (P). UDH Center Cost or Profit Accounting Bookstore Cafeterias Career services Community workshops (providing continuing professional education necessary for state licensure) Custodial services Financial aid Human resources Information technology Residence halls Student parking lots (fee based) University newspaper/radio station