Answer (D) is correct . Responsibility centers may be categorized as cost centers (managers accountable for costs), revenue centers (managers accountable for revenues), profit centers [managers accountable for revenues and costs, i.e., for markets (revenues) and sources of supply (costs)], and investment centers (managers accountable for revenues, costs, and investments). Cost centers is the best answer because it is the most general. All subunits have costs but may not have revenues or investments.
Answer (A) is incorrect because Marketing centers are a functional area, not a performance center.
Answer (B) is incorrect because It may not be feasible for a given company to organize in product centers.
Answer (C) is incorrect because Some subunits may not earn revenue.
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