Responsibility Centers. Aviation Products, Inc., operates primarily in the United States and has several segments:
1. Accounting and finance: responsible for recording financial information and preparing financial reports.
2. Human resources: responsible for hiring employees and maintaining personnel records.
3. Retail stores: responsible for sales prices and all costs within each store.
4. Advertising: responsible for promotional materials.
5. Production: responsible for manufacturing company products.
6. International operations: acts as an independent segment responsible for all facets of the business outside of the United States.
For each of the preceding segments, identify whether it is a cost center, profit center, or investment center. Explain your answer.