Which term below best fits "a part, segment, or subunit of a company whose manager is accountable for specified activities"?

Question

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A responsibility centre is a part, segment or subunit of a company whose manager is accountable for specified activities. It is typically used for budgeting and cost-control purposes. Operating budget (A) refers to a budget that outlines a company's revenues and expenses for a specific period of time. Master budget (B) refers to the overall budget that includes all the individual budgets for each department or segment of the company. Sensitivity analysis (D) is a technique used to determine how different levels of an independent variable will impact a particular dependent variable under a given set of assumptions.

Which Term Below Best Fits "A Part, Segment, or Subunit