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ESTION 23 ost large organizations establish responsibility centers (sections, departments, divisions, etc.) in order to delegate cision-making authority to the individuals who are best suited to make decisions in those particular centers. Conside following responsibility centers and classify each as most likely being a cost center, profit center, or investment center. Responsibility Center Description Type of Responsibility Center 1) Atlanta office of an investment banking services firm 2) Birmingham location of a major retail furniture chain 3) Cadillac division of General Motors 4) Casting department of a small steel mill 5) Customer complaint center at Delta Airlines Check clearing department in a bank operations center 7) Finishing department of a manufacturing plant that makes precision cutting instruments 8) Gulfstream Aerospace unit (maker of business jets) of General Dynamics Corporation 9 Home electronics division of Sony Corporation 10) Maintenance department in an automobile assembly plant 9) Home electronics division of Sony Corporation 10) Maintenance department in an automobile assembly plant (11) Medical diagnostic equipment unit of Hewlett Packard Company 12) Restaurant in a Macy's department store PIC . COLLAGE