Ed Sykes is the president of Valley Tree Service. He takes the following actions, not necessarily in the order given. For each action (a–e) state whether it is a planning decision or a control decision.

a. Sykes decides to expand service offerings into an adjacent market.
b. Sykes calculates the profitability of a job recently performed for the state arboretum.
c. Sykes weighs the purchase of an expensive new wood-chipping machine proposed by field managers.
d. Sykes estimates the hourly cost of providing emergency services next year to the local power company.
e. Sykes compares actual fuel costs for operating the company’s equipment to budgeted costs.