<Li> Hertz's national car reservation centre </Li> <Li> In hotels: <Ul> <Li> Rooms division </Li> <Li> Restaurants </Li> <Li> Bars </Li> <Li> Lounges </Li> <Li> Banqueting facilities </Li> <Li> Telephone </Li> <Li> Gift shops </Li> <Li> Valet parking </Li> <Li> Laundry </Li> </Ul> </Li> <Ul> <Li> Rooms division </Li> <Li> Restaurants </Li> <Li> Bars </Li> <Li> Lounges </Li> <Li> Banqueting facilities </Li> <Li> Telephone </Li> <Li> Gift shops </Li> <Li> Valet parking </Li> <Li> Laundry </Li> </Ul> <Li> In hospitals: <Ul> <Li> Blood bank </Li> <Li> Cardiology </Li> <Li> Emergency department </Li> <Li> Inhalation therapy </Li> <Li> Labour and delivery </Li> <Li> Laboratory </Li> <Li> Medical / surgical equipment's supplies </Li> <Li> Operating room </Li> <Li> Pharmacy </Li> <Li> Physical therapy </Li> <Li> Radiology </Li> </Ul> </Li>

B. can a marketing department be either a revenue centre or a cost centre explain