Final answer:
The Qvoware human resource department is most likely to be a cost center for Qvoware because it does not directly contribute to profits but incurs costs that are essential for business operations.
The correct option B
Step-by-step explanation:
The cost center most likely for Qvoware, Inc., which sells cosmetic products in the United States, would be the Qvoware human resource department. A cost center is a part of an organization that does not directly add to profit but still incurs costs. In this case, the human resource department is responsible for various administrative functions, such as recruiting, training, and managing employee benefits, which do not generate revenue directly but are essential for the business operation.
Retail stores such as a Qvoware retail store in Dallas and a Qvoware kiosk at a mall, and the actual product lines are considered profit centers or revenue centers since they directly sell products to consumers and generate income.