Which of the following departments is most likely to be a cost center?

Question

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The maintenance department of a luxury resort is most likely to be a cost center as it involves expenses related to the upkeep and repair of the resort's facilities and equipment. Cost centers are those departments that incur costs but do not generate revenue directly. The other departments mentioned in the choices may have revenue-generating activities, such as sales (A), cross-selling (B), and providing consultancy services (D).

Which of the Following Departments Is Most Likely to Be