Joshua Vines, corporation vice president of research and development, has overall responsibility for employees with the following positions:
Directors of the Houston, Seattle, and Charlotte laboratories
Senior researchers reporting to laboratory directors
A personnel manager in each laboratory
An accounting manager in each laboratory
Research assistants working for senior researchers
Recruiters reporting to a personnel manager
Bookkeepers reporting to an accounting manager

Required
a. Design an organization chart using these job positions.
b. Identify some possible controllable costs for persons holding each of the job positions.