The actions listed next are associated with either an activity-based operational control system or a functional-based operational control system:

Required:
Classify the preceding actions as belonging to either an activity-based operational control system or a functional-based control system. Explain why you classified each action as you did.LO1

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a. Budgeted costs for the maintenance department are compared with the actual costs of the maintenance department. b. The maintenance department manager receives a bonus for "beating" budget. c. The costs of resources are traced to activities and then to products. d. The purchasing department is set up as a responsibility center. e. f. Activities are identified and listed. Activities are categorized as adding or not adding value to the organization. g. A standard for a product's material usage cost is set and compared against the prod- uct's actual materials usage cost. h. The cost of performing an activity is tracked over time. i. The distance between moves is identified as the cause of materials handling cost. j. A purchasing agent is rewarded for buying parts below the standard price set by the company. k. The cost of the materials handling activity is reduced dramatically by redesigning the plant layout. 1. An investigation is undertaken to find out why the actual labor cost for the produc- tion of 1,000 units is greater than the labor standard allowed. m. The percentage of defective units is calculated and tracked over time.