Walrus Ball Caps Had a Great Year in Sales, Resulting

Walrus Ball Caps had a great year in sales, resulting in greater profits than were planned. The company has decided to use some of these profits to replace aging equipment. Jun was told to come up with a proposal that would spend $150,000 on replacement equipment. Which of the following is true?

A) Because Jun was responsible for investing the $150,000 on long-term assets, he would be responsible for an investment center.
B) Because profits increased, costs must have been controlled. Jun must therefore have responsibility for a cost center.
C) The $150,000 that Jun was responsible for spending was the result of increased sales. This would mean he has responsibility for a revenue center.
D) The $150,000 that Jun was responsible for spending was the result of increased profits. This would mean he has responsibility for a profit center.