Answer (C) is correct.
In investment centers, managers are responsible for all activities,
including costs, revenues, and investments. An investment center is a
profit center with significant control over the amount of capital invested.
This control extends to investments such as receivables and property,
plant, and equipment, as well as entry into new markets. A cost center,
for example, a production department, is responsible for costs only. A
profit center, for example, the appliance department in a retail store, is
responsible for both revenues and expenses.