You are the newly hired manager of an individual restaurant chain.

Responsibility centers are classified as:

Cost Center (evaluated on cost control)

Revenue Center (evaluated on revenue generation)

Profit Center (evaluated on revenues and costs)

Investment Center (evaluated on profits and asset usage/ROI)

As a restaurant manager, you are typically managing both revenues and costs, making your unit a Profit Center.

From Saylor Academy BUS105 – Unit 11.1: Measuring and Evaluating Performance:

“Profit centers are responsible for revenues and costs. Managers are evaluated on their ability to generate profit by increasing revenues and/or reducing costs.”

Therefore:

Answer: C

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