Reference: 12-10
Harstin Corporation Has Provided the Following Data -A Segment of a Business Responsible for Both Revenues and

Reference: 12-10
Harstin Corporation has provided the following data: $$\begin{array} { | l | r | } \hline \text { Sales } & \$ 625,000 \\\hline \text { Gross margin } & 70,000 \\\hline \text { Net operating income } & 50,000 \\\hline \text { Stockholders' equity } & 90,000 \\\hline \text { Average operating assets } & 250,000 \\\hline \text { Residual income } & 20,000 \\\hline\end{array}$$
-A segment of a business responsible for both revenues and expenses would be called:

A) a motivation centre.
B) a profit centre.
C) an investment centre.
D) a cost centre.