Which of the Following Statements Is Untrue

Which of the following statements is untrue?

A) An engineered cost centre is a centre where an output can be quantitatively measured and there is a reasonably good understanding of the centre's input / output relationship.
B) The training group in a hotel represents a discretionary cost centre as there is no readily measurable output.
C) To motivate kitchen staff to act in a way that is consistent with increasing revenue, the kitchen could be made into a profit centre.
D) Control can be seen to be relatively incomplete in a discretionary cost centre.
E) Of the four generic types of responsibility centre, profit centres encompass the greatest span of accountability.