Vogler Furnishings designs and produces home furnishings. Vogler has a team of designers that design blueprints for each type of furniture, and they are given creative license to develop ideas for new products. The design team is integral to company revenue, as added features can increase revenue for specific products and design flaws can reduce revenue because of refunds and recalls. When assigning financial responsibility to the design team, they would best be classified as a(n)