Asking about this question is below. Please give me details explanations and answers in Excel. Thanks so much!

Often those who are responsible for costs and revenues may not have controllability. A manager can be responsible for revenues and/or costs in their department. This means that the manager is able to adjust selling prices to some degree to increase sales, or they have the ability to reduce costs to some degree. Cost reduction could be looking for a cheaper vendor to purchase supplies from. However, control and giving responsibility to the manager, usually comes from a higher position in the organization such as a vice president. This person has controllability, and thus has ultimate authority over how much the manager can impact revenues or costs. Required: Consider the scenarios below and identify who has the responsibility and who has controllability. Suggest what might be done to solve the problem or improve the situation. Scenario A A salesperson is able to offer customers a discount at their discretion. The sales manager has noticed that revenues are lower than budgeted. Scenario B A new production supervisor finds that more direct manufacturing labour hours were used than budgeted. Interviews revealed that workers were unhappy with the supervisor's management style and were intentionally working slowly and inefficient