Langfield-Smith 8e IRM Ch12, problem 12.32, the third and the forth question, please.

ND ve MANAGING A L cHAPTER TWE heaVy ting 5y em talia, manufact re s pro Designinganresp"5'billty accoigrratha, e m A s 5 among th IIttIe '30 t Warriner Equipment \"many, u"; a powerful bUl'dOZe-' e In ustry' so as tion . V C The company's primary Produc in a very price- -C0mpetItI hast keep [3 du t to be region. The company operates . To do so, the rm believes t 3 Products. it must meet the market prICe- he CompanyS CE' itme to C as efciently as possible. Mathew BBSIer' t delivery comm et its must provide a very high quality product and me EqUiPment Company' Is organised as shown belOW- Warri - Chief executive ofcer Sales division Manufacturing lelSlon Divisional manager Divisional manager 5 Sales districts 10 Manufacturing plants There is currently a disagreement between the company's two divisional responsibility accounting system. The manufacturing divisional manager claims that centres because the plant managers do not control the sales of the products. He 3 plants as prot centres would result in holding the plant managers responsible fo The manager of the sales division holds the contrary position. In his vie centres because the plant managers are in the best position to affect the com a goal, which In this case is protability responsibility accounting arrangement is most co