Gretzel had the following financial results for last month. Which type of responsibility centre do these financial results reflect? 
Definitions:
Processing Department
A production department specialized in a particular process or stage in the manufacturing process, where costs are accumulated.
Process Costing System
A costing method used where similar goods are produced in a continuous process, allocating costs across units produced.
Started into Production
The point at which materials begin their process of being transformed into finished goods within a manufacturing system.
Weighted-Average Method
An inventory costing method that values inventory and the cost of goods sold based on the average cost of all items available.
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