The correct answer is C. Receiving department.
A service department is a department that provides support to other departments within a company. The receiving department is responsible for receiving and inspecting incoming goods, and for storing and issuing them to other departments as needed.
The refining department is responsible for converting raw materials into finished products. The machining department is responsible for cutting and shaping metal parts. The finishing department is responsible for applying a final finish to products, such as painting or polishing.
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