A local municipality operates a Transportation Center that provides services and maintains municipal vehicles. Some departments use Transportation Center trucks on a daily basis to maintain streets. Other departments own their own vehicles, such as garbage trucks and school buses, and use the Transportation Center only for repairs and general maintenance. Still other departments occasionally reserve vehicles for out-of-town trips. Assume that you are a manager of one of the departments that uses the Transportation Center. What reasons do you have for being interested in how the Transportation Center assigns its costs to users? How would you evaluate the effectiveness and efficiency of the Transportation Center’s services? Briefly state your responses. Be prepared to defend your positions in a class discussion.