The departments of Cacophony Music Company are listed below. For each, determine whether it is a cost center or a profit center.
------1. Instrument Rental Department
------2. Instrument Repair Department
------3. Accounting Department
------4. Recording Studio
------5. Maintenance Department
------6. Sheet Music Department
------7. Storeroom
------8. Customer Service
------9. CDs and Tapes Department
------10. Purchasing & Receiving
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