: SkyAir is a large multi-national airline that has many responsibility centres:< A. The South American division, which is responsible for operations in South America and has the authority to purchase new aircraft and add/cut routes.< B. The Pilot Training group, which is responsible for training and professional development of SkyAir pilots.< C. The reservations group, which is responsible for processing SkyAir reservations.< D. The fuel group, which is responsible for SkyAir fueling aircraft.< Required:< What type of cost-centre (Cost, Revenue, Profit, Investment) should each of these be considered for evaluation purposes? Briefly justify your responses.< Question 4 (continuation of Question 3)< ( The maintenance division maintains the aircraft. Currently, the maintenance division is classified as a cost centre. From time-to-time, the maintenance division also does maintenance for other airlines, but this represents less than 1% of revenues. Should the maintenance division be a cost centre?< له