The correct answer is: D. revenue center.
A revenue center is a business unit that is responsible for generating revenue. The manager of a revenue center is responsible for setting prices, managing sales and marketing, and ensuring that the unit meets its revenue targets.
A profit center is a business unit that is responsible for both generating revenue and controlling costs. The manager of a profit center is responsible for setting prices, managing sales and marketing, controlling costs, and ensuring that the unit meets its profit targets.
An investment center is a business unit that is responsible for generating revenue, controlling costs, and investing in assets. The manager of an investment center is responsible for setting prices, managing sales and marketing, controlling costs, investing in assets, and ensuring that the unit meets its return on investment targets.
A cost center is a business unit that is responsible for controlling costs. The manager of a cost center is responsible for controlling costs, but is not responsible for generating revenue or investing in assets.
In conclusion, a manager who is responsible only for revenues of company can be categorized under the revenue center.