The University of Dental Health (UDH) is a state-run university focusing on the education and training of dentists, dental assistants, dental hygienists, and other dental professionals. UDH has just hired a new controller who wants to organize UDH by responsibility centers so that responsibility accounting can be implemented. The controller has asked for your assistance in identifying each of the following UDH functions as either a cost center (C) or a profit center (P).
UDH Center Cost or Profit
Accounting
Bookstore
Cafeterias
Career services
Community workshops (providing continuing
professional education necessary for state licensure)
Custodial services
Financial aid
Human resources
Information technology
Residence halls
Student parking lots (fee based)
University newspaper/radio station