Types of Responslbility Centers Consider each of the following independent scenarios Required For each of the below independent scenarios, indicate the type of responsibility center involved (cost, revenue, profit, or investment). a. Terrin Belson, plant manager for the laser printer factory of Compugear Inc., brushed his hair back and sighed. December had been a bad month. Two machines had broken down, and some factory production workers (all on salary) were idled for part of the month. Materials prices increased, and insurance premiums on the factory increased. No way out of it, costs were going up. He hoped that the marketing vice president would be able to push through some price increases, but that really wasn't his department. b. Joanna Pauly was see that her ROI figures had increased for the third straight year. She was sure that her campaign to lower costs and use machinery more efficiently (enabling her factories to sell several older macl ropdown the reason why. Joanna planned to take full credit for the improvements at her semiannual performance review. c. Gil Rodriguez, sales manager for ComputerWorks, was not pleased with a memo fo headquarters detailing the recent cost increases for the laser printer line. Headquarters suggested raising prices. "Great, thought Gil, "an increese in price will kill sales and revenue will go down. Why can't the plant shape up and cut costs like every other company in America is doing? Why turn this into my problem?" d. Susan Whitehorse looked at the quarterly profit and loss statement with disgust. Revenue was down, and cost was up-what a combination! Then she had an idea. If she cut back on maintenance of equipment and let a product engineer go, expenses would decrease-perhaps enough to reverse the trend in income e Shonna Lowry had just been hired to Improve the fortunes of the Southern Division of ABC Inc. She met with top staff and hammered out a 3-year plan to Improve the situation. A centerplece of the plan Is the retiring of obsolete equipment and the purchasing of state of-the-art, computer-assisted machinery. The new machinery would take time for the workers to learn to use, but once that was done, waste would be virtually eliminated