Tom and Jerry are both managers of sales teams at Flounder Corp., a furniture company whose most popular item is a tweed couch.

Tom and Jerry are very competitive and each attempt to outperform one another every year. Currently, Tom's department has better

metrics, which has resulted in larger bonuses for Tom and his team. Flounder Corp. evaluates both departments based upon each

team's respective return on investment and economic value added. The departments reported the following financial data during the

most recent year:

It should be noted that Flounder uses average operating assets as its definition of investment, and it has a minimum required rate of

return of $8\mathrm{.}72\%$ and a tax rate of $22\%.$ Flounder has used a variety of ways to acquire capital and has the current makeup: proportion

of equity is $38\%,$ the equity rate is $6\mathrm{.}5\%,$ the proportion of debt is $62\%,$ and the debt rate is $9\mathrm{.}3\%.$ Use this information to answer the

following questions.

Based upon the information provided about Flounder Corp., Tom, and Jerry, what type of responsibility center is run by each

manager?