Identify the combination of statements which are correct.

A. The term 'Investment Centre' belongs to Return on Investment

B. The term 'Investment Centre' belongs to Responsibility Accounting

C. The term 'Revenue Centre' belongs to Ratio Nalysis

D. The term 'Cost Centre' does not belongs to Ratio Analysis

E. The term 'Profit Centre' belongs to Responsibility Accounting

Choose the correct answer from the options given below :

B, D and E only

The correct answer is option (4) : B, D and E only