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

question 139

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

---

Definitions:

Power Boosters

Power boosters amplify the force applied to a system, such as in braking systems where they assist in applying greater force to the brake pedal with less physical effort.

Hydraulic Boosters

Devices that use hydraulic pressure to amplify or boost the force applied, commonly used in brake systems.

Disc Brake Rotor Warpage

A condition where the disc brake rotor deviates from a flat plane, causing brake pulsation or vibration during braking.