PostNews.com offers its subscribers several services, such as an annotated TV guide and local-area information on weather, restaurants, and movie theaters. Its main revenue sources are fees for banner advertisements and fees from subscribers.

Recent data are as follows:

The following decisions were made from June through October 2017:
a. June 2017: Raised subscription fee to $25.50 per month from July 2017 onward. The budgeted number of subscribers for this monthly fee is shown in the following table.
b. June 2017: Informed existing subscribers that from July onward, monthly fee would be $25.50.
c. July 2017: Offered e-mail service to subscribers and upgraded other online services.
d. October 2017: Dismissed the vice president of marketing after significant slowdown in subscribers and subscription revenues, based on July through September 2017 data in the following table.
e. October 2017: Reduced subscription fee to $22.50 per month from November 2017 onward.
Results for July-September 2017 are as follows:

Required
1. Classify each of the decisions (a-e) as a planning or a control decision.
2. Give two examples of other planning decisions and two examples of other control decisions that may be made at PostNews.com.

MonthYear June 2015 December 2015 June 2016 December 2016 June 2017 Advertising Revenues $415,972 867,246 892,134 1,517,950 2,976,538 Actual Number of Subscribers 29,745 55,223 59,641 87,674 147,921 Monthly Fee per Subscriber $15.50 20.50 20.50 20.50 20.50 Month Year July 2017 August 2017 September 2017 Budgeted Number of Subscribers 145,000 155,000 165,000 Actual Number of Subscribers 129,250 142,726 145,643 Monthly Fee per Subscriber S25.50 25.50 25.50