The departments in Marport's organization structure and their primary responsibilities are:

Accounts Payable -- authorize payments and prepare vouchers.

Accounts Receivable -- maintain customer accounts.

Billing -- prepare invoices to customers for goods sold.

Cashier -- maintain a record of cash receipts and disbursements.

Credit Department -- verify the credit rating of customers.

Cost Accounting -- accumulate manufacturing costs for all goods produced.

Finished Goods Storeroom -- maintain the physical inventory and related stock records of finished goods.

General Accounting -- maintain all records for the company's general ledger.

Internal Audit -- appraise and monitor internal controls, as well as conduct operational and management audits.

Inventory Control -- maintain perpetual inventory records for all manufacturing materials and supplies.

Mailroom -- process incoming, outgoing, and interdepartmental mail.

Payroll -- compute and prepare the company payroll.

Personnel -- hire employees, as well as maintain records on job positions and employees.

Purchasing -- place orders for materials and supplies.

Production -- manufacture finished goods.

Production Planning -- decide the types and quantities of products to be produced.

Receiving -- receive all materials and supplies.

Sales -- accept orders from customers.

Shipping -- ship goods to customers.

Stores Control -- safeguard all materials and supplies until needed for production.

Timekeeping -- prepare and control time worked by hourly employees.

The initiation of the purchase of materials and supplies would be the responsibility of the
A. Stores Control Department.

B. Purchasing Department.

C. Inventory Control Department.

D. Production Department.