Answer: (C) A location where value-added work needed to produce a material is carried out.
Explanation:
A work center is the type of location in which the work are carried out for producing various types of materials.
Work center is one of the type organization in which the various types of production activities are get performed.
Work center is also the type of resource which can be used for various types of multiple purpose. It is basically responsible for completing various types of operations within the production line.
Therefore, Option (C) is correct.