Eagle Rock Corporation fabricates products, using very expensive components purchased from suppliers. Therefore, the company attempts to tightly control raw materials inventories through the use of perpetual inventory records and employees who have sole responsibility for receipt and issuance of materials. Eagle Rock employs two people. Len Fels and Ben Gels, in the raw materials warehouse. Their duties are as follows: 

Fels 

1. Receives and counts incoming materials 

2. Maintains perpetual inventory records in units and dollars 

3. Issues materials to operating department foremen 

Gels 

4. Keeps all inventory neat and orderly in the warehouse 

5. Locates and assembles materials orders requested by operating departments 

6. Assembles and prepares for return shipment to suppliers all defective or otherwise unusable materials 

1. Criticize the assignment of duties to each man by listing the combinations of duties you believe should not have been assigned to the same man. Briefly explain why each combination is undesirable.

2. Assuming the list of six duties is complete, list the individual duty or duties you think should be reassigned to employees other than Fels and Gels. Briefly explain why you believe each duty you have listed should be reassigned.