Corbin Company had the following financial results for last month. What type of responsibility center do these financial results reflect?

One store
Actual
Flexible Budget Flexible Budget
Variance
(U or F)
% of Variance
(U or F)
Revenues $220,000 $200,000 $20,000 F 10.00% F
Operating Expenses 80,000 70,000 10,000 U 14.29% U
Income from operations before service dept. charges
140,000
130,000
10,000 F
7.69% F
Service department charges 40,000 40,000 0 0
Income from operations 100,000 90,000 10,000 F 11.11% F

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

C