InTouch is a Lethbridge company that sells cell phones and PDAs on the web. InTouch has assistant managers for its digital and video cell phone operations. These assistant managers report to the manager of the total cell phone product line, who, with the manager of PDAs, reports to the manager for all sales of handheld devices, Rima Bouagada. Bouagada received the following data for November operations:

Requirement
Arrange the data in a performance report similar to Exhibit 9-21. Show November results, in thousands of dollars, for digital cell phones, for the total cell phone product line, and for all devices. Should Bouagada investigate the performance of digital cell phone operations? Why or why not?

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Gell Phones Digital Revenues, budget.$204,000 .. 140,000 214,000 135,000 Expenses, budget Revenues, actual. Expenses, actual Video $800,000 390,000 840,000 400,000 PDAs $300,000 225,000 290,000 230,000