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

Selle Co. –
Subunit X
Revenue by
Product

Actual
Flexible
Budget
Variance

Flexible
Budget
Sales
Volume
Variance
Static
(Master)
Budget
WD-40 $630,000 $10,000 F $620,000 $20,000 F $600,000
WD-60 520,000 30,000 U 550,000 40,000 F 510,000
WD-80 125,000 5,000 U 130,000 10,000 U 140,000
QD-40 225,000 25,000 F 200,000 40,000 U 240,000
QD-60 425,000 5,000 F 420,000 20,000 F 400,000
Total $1,925,000 $5,000 F $1,920,000 $30,000 F $1,890,000

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

B