Final answer:
The three primary types of responsibility centers are cost centers, profit centers, and investment centers. Sales is not one of these primary types; therefore, (b) sales is not a responsibility center.
Step-by-step explanation:
The primary types of responsibility centers in management accounting include cost centers, profit centers, and investment centers. A cost center is responsible for minimizing costs and does not directly generate revenues. A profit center is responsible for both revenues and costs, and its performance is measured by the profits it generates.
An investment center is responsible for revenues, costs, and investments made into the center, with performance evaluated based on return on investment.
Therefore, the correct answer to the question is: 'Which of the following is not one of the three primary types of responsibility centers?' The answer is (b) sales, as sales is a function within a business but not a classification of a responsibility center like the others listed.