$1)$ Why do some companies need a cost accounting system while others do not?$$ What are the determining characteristics or factors that influence the type of cost accounting system that is appropriate for a company?

$2)$ The production cost report summarizes the activities that have taken place in a department or process over a period of time. Identify the major types of information found on a production cost report, and indicate who in the business organization uses this type of information and for what purpose the information is used.

$3)$ Dolly's Dream Homes, Inc. manufactures doll houses in a continuous process. Various customizing features and furnishings are added at the end of the process to create the various models that are sold. The basic design and floor plans of all the houses are identical, however.

During the most recent month, the lumber used in trimming the houses was inadvertently recorded as direct materials. At month end, when the error was discovered, Susie Rief, the accountant, was told by the accounting manager, Karen Tate, not to bother with correcting the error, because the dollar amount of the error was not "worth it$."$ Susie believes that the dollar amount is not as important as the quality of the reports. She wonders whether she would be committing an unethical act if she were to make the changes anyway, despite her superior's telling her not to$.$

Required:

$1.$ Who are the stakeholders in this situation?

$2.$ Was it unethical for the company to ask that the error not be corrected?$$ Explain briefly.

$3.$ Would it be unethical for Susie to correct the error?$$ Explain briefly.