Categorize each of the following activities as to which management responsibility it fulfills: planning, directing, or controlling. Some activities may fulfill more than one responsibility.
a. Management conducts variance analysis by comparing budget to actual.
b. Management uses information on product costs to determine sales prices.
c. Management decides to increase sales growth by 10% next year.
d. To lower product costs, management moves production to Mexico.
e. Management reviews hourly sales reports to determine the level of staffing needed to service customers.