Worldwide Electronics is a global manufacturing firm that produces televisions, monitors, and other consumer electronic equipment. It is organized geographically with four divisions (North America, South America, Europe and Africa, and Asia-Pacific). Manufacturing is organized by product line and shipped to the divisions. That is, televisions, for example, are produced in a single plant and then shipped to the four global divisions for sale.

Required:
Match the following executives to the responsibility center that best represents their likely decision-making authority.

Executive:
1. Jill Green, Corporate Personnel Officer
2. Katya Borodina, Sales Manager, Peru
3.Jay Smith, Chief Executive Officer
4.Andres Goya, Vice-President, South America
5.Irene Chan, Mexico City Plant Manager

Responsibility Center:
a. Investment center
b. Profit center
c. Discretionary cost center
d. Cost center
e. Revenue center