A Boutique Hotel Is in the Process of Upgrading All

Multiple Choice

A boutique hotel is in the process of upgrading all of its systems including its management control system. Since its inception, the hotel has employed a centralized system, but the hotel has grown enough to consider decentralization. Of the following units or departments, which would be considered a cost center for the boutique hotel?

A) Food and beverages department
B) The gift shop
C) The hotel bar
D) The housekeeping department