I-B I Scorekeeping, Attention Directing, and Problem Solving For each of the following activities, identify the function the accountant is performing -scorekeeping, attention directing, or problem solving. Explain each of your answers. 6. Interpreting increases in nursing costs per patient-day in a hospital 7. Analyzing deviations from the budget of the factory maintenance department 8. Assisting in a study by the manufacturing vice president to determine whether to buy certain parts needed in large quantities for manufacturing products or to acquire facilities for manufacturing these parts