please give answer to this management accounting case study

Lustrumental l.td Vijay Govindurajan and Joha Shank fianctiont and contiders atraingic versis oporational intwes. David sones, presideat and principal shureholder of Instrumental Ltd, sat at his desk retlecting on the 2018 result (Exhibit_302.1). For the second year in suceessioa the conpony had eveeeded its profit target. Dwid was obviously happy with the year's results. All the same, he wasted to get a betier feel for the celative contributious of the R.ED, manufactaring and marketing deparmenas in this overall success, With this in mind, be called his assistant, Jennifer, a recent MBA gradoate of the Londoo Bossiness Scbool, into his office. 'Jennifer,' be started, 'as you saa see from our recent flnancial results, we have exceeded our profit target by 1622000 . Could you plense prepare an analysis sbowing bow moch R\&D, manufacturing asd marketing contribesed to this?" Jennifer, fluahed with all the fervouk and enturasm of a toeal convert to professional management, got dows to wotk immediately. She collected all the dats in Exhibit_3e2.2 and then wondered somentat disconoolately utat her next itep should be. Instrenental's prodacts can be grouped into two main lines of busioess: electric motors (EM) ard electronic instruments (El. Boh EM and El are industrial measuring instrumeats and perform almost identical functions. However, EM is based on mechanical and electrical lechnology. Whereas El is based on the microchip. fistrumental tidd uses a variable conting system for intemal reporting purposes. QUESTION You are requird to par yourself in Jentifer's position asd state whan you woeld do in yow analysis of Instrumental's performance across its differeat departments abd what you would recommend to the president. This case requires the analysis of budgeted versus actual performance for different organisational functions and considers strategic versus operational issues. David Jones, president and principal shareholder of Instrumental Ltd, sat at his desk reflecting on the 2018 results (Exhibit 302.1). For the second year in succession the company had exceeded its profit target. David was obviously happy with the year's results. All the same, he wanted to get a better feel for the relative contributions of the R\&D, manufacturing and marketing departments in this overall success. With this in mind, he called his assistant, Jennifer, a recent MBA graduate of the London Business School, into his office. 'Jennifer,' he started, 'as you can see from our recent financial results, we have exceeded our profit target by 622000. Could you please prepare an analysis showing how much R\&DD, manufacturing and marketing contributed to this?' Source: Adapted from a case written by Govindarajan, V. and Shank, J. (1989) 'Profit variance analysis: a strategic focus', Issues in Accounting Education, Fall, pp. 396-410. Reproduced with permission from the American Accounting Association. Jennifer, flushed with all the fervour and enthusiasm of a total comert to professional management, gor down to work immediately. She collected all the data in Exhibit 302.2 and then wondered somewhat disconsolately what her next step should be. Instrumental's products can be grouped into two main lines of business: electric motors (EM) and electronic instruments (EI). Both EM and EI are industrial measuring instruments and perform almost identical functions. However, EM is based on mechanical and electrical technology, whereas EI is based on the microchip. Instrumental Ltd uses a variable costing system for internal reporting purposes. Question You are required to put yourself in Jennifer's position and state what you would do in your analysis of Instrumental's performance across its different departments and what you would recommend to the president