Selle Had the Following Financial Results for Last Month A)Revenue Center
B)Profit Center
C)Investment Center
D)Cost Center

Multiple Choice

Selle had the following financial results for last month.What type of responsibility center do these results reflect?
$\begin{array}{|l|r|r|r|r|r|}\hline\text { Selle Co.- }\\ \text { Subunit X } & & \text { Flexible } & & \text { Sales } & \text { Static }\\\text { Revenue by } && \text { Budget } & \text { Flexible } & \text { Volume } & \text { (Master) }\\ \text { Product } & \text { Actual } & \text { Variance } & \text { Budget } & \text { Variance } & \text { Budget }\\\hline \text { WD-40 } & \$ 630,000 & \$ 10,000 \mathrm{~F} & \$ 620,000 & \$ 20,000 \mathrm{~F} & \$ 600,000 \\\hline \text { WD-60 } & 520,000 & 30,000 \mathrm{U} & 550,000 & 40,000 \mathrm{~F} & 510,000 \\\hline \text { WD-80 } & 125,000 & 5,000 \mathrm{U} & 130,000 & 10,000 \mathrm{U} & 140,000 \\\hline \text { QD-40 } & 225,000 & 25,000 \mathrm{~F} & 200,000 & 40,000 \mathrm{U} & 240,000 \\\hline \text { QD-60 } & 425,000 & 5,000 \mathrm{~F} & 420,000 & 20,000 \mathrm{~F} & 400,000 \\\hline \text { Total } & \$ 1.925 .000 & \$ 5.000 \mathrm{~F} & \$ 1.920,000 & \$ 30.000 \mathrm{~F} & \$ 1.890 .000 \\\hline\end{array}$

A) Revenue center
B) Profit center
C) Investment center
D) Cost center