18.     LO.3 (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