Explain how each of the following service department costs could be apportioned over production centres:

(a) Cleaning of machines in a food-processing business.

(b) Vehicle maintenance for a fleet of vans used by service engineers.

(c) Canteen services for a company operating a large bus fleet.

(d) Quality control department of an engineering business.

(e) Planning department of a bridge-building company.

(f) Research department of a chemical company.