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Answer (D) is correct . A repair and maintenance function is a service department, i.e., a cost center. A nonfinancial measure of performance is appropriate.

Answer (A) is incorrect because A repair and maintenance function is a service department, i.e., a cost center, not a revenue center.
Answer (B) is incorrect because While viewed in the context of the entire organization, a repair and maintenance function is overhead; the department itself has material and labor costs as well.
Answer (C) is incorrect because While viewed in the context of the entire organization, a repair and maintenance function is overhead; the department itself has material and labor costs as well.