The following information is provided by XYZ Corporation:

a. The manager of Department X is responsible for generating cash receipts and incurring costs so the corporation can make a profit. This manager is not responsible for decisions about what equipment to buy.

b. The manager of Department Y is responsible for operation of the call center where customers order products from the corporation.

c. Department Z produces one of the parts that is used to make the products that the corporation sells to consumers.

Classify each of these departments as a cost center, a profit center, or an investment center, and explain the classification that you assigned to each department.