Cynthia O’Brien has identified the following five major functional areas:
• Marketing: Identify and develop customers, bring in the revenues, keep track of competitive landscape, and forecast demand conditions so that the division can budget and plan effectively.
• Production: Meet production targets by making the most efficient use of factory resources available.
• Planning and coordination: Coordinate all divisional functions so that everybody is on the same page. It is responsible for budgeting and ensuring implementation of budgets.
• Maintenance: Ensure proper functioning of plant and equipment and provide technical support to the production function.
• Purchasing: Oversee procurement of various input materials and inventory management.
This department also develops new vendors and evaluates outsourcing options.

Required:
Classify each of the five functions as a cost center or profit center. If classified as a cost center, discuss whether it is a discretionary cost center. Briefly describe how you will evaluate the performance of each function.