In What Way Does a Cost Center Differ from Either

Multiple Choice

In what way does a cost center differ from either an investment center or a profit center?

A) Cost centers are a much less common component of current business organizations, given the increased emphasis on value chain analysis.
B) A cost center is always smaller than either an investment center or a profit center.
C) A cost center recognizes neither revenues nor computes income.
D) Both A and B are correct.