(Responsibility centers) For each of the following organizational units, indicate whether the unit would most likely be classified as a cost center (C), a revenue center (R), a profit center (P), or an investment center (I):

a. Laundry of a large bed and breakfast

b. Corporate owned local outlet of a fast food restaurant

c. Wildlife management department in a national or state park

d. Local public television station’s fund raising telethon staffed by volunteers

e. City ticket office of an airline

f. Cafeteria of a for profit hospital

g. Fine jewelry counter in a local department store

h. University owned bookstore

i. Long term parking lot at a regional airport

j. Beijing office of an international public accounting firm

k. Sales representative for a college textbook publisher

l. Bloodmobile of a local hospital