A revenue center is responsible only for revenues. This is a sales department, and the "billings" are invoices issued to customers for charges they have incurred for telecommunications services provided, which is revenue. A sales department is a revenue center.
An investment center is responsible for profit (revenues and costs) and also for invested capital such as equipment and for providing a return on that capital. The "billings" in this question are invoices issued to customers for charges they have incurred for telecommunications services provided, which is revenue. However, the department budget does not include any items representing expenses, capital or return on capital, so it is not an investment center.
A cost center is responsible only for the incurrence of costs. This is a sales department, and the "billings" are invoices issued to customers for charges they have incurred for telecommunications services provided. Therefore, this is not a cost center.
A profit center is a department that is responsible for both revenues and expenses. The "billings" in this question are invoices issued to customers for charges they have incurred for telecommunications services provided, which is revenue. However, the department budget does not include any items representing expenses, so it is not a profit center.
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Her responsibility center is best described as a
