Responsibility Code Design.

Mason Lawn and Garden manufactures equipment for the nursery industry. They produce twenty different products among which are machines that mix soil and fill flower pots with the mixed soil, machines that plant seeds in trays of potting soil, and sophisticated, computer controlled machines that companies use to carefully control the fertilizer, soil, and herbicide mix for experimental growing operations. Mason makes these machines in its Tennessee plant in three departments: Metal Shaping, Metal Cutting, and Final Assembly. It sells the equipment throughout the world, and has divided the world into twelve regions with a sales manager in charge of each region.

a. List the code fields accountants might use to satisfy the reporting needs of a responsibility accounting system for Mason Lawn and Garden.

b. Prepare the numeric codes you recommend the company use for tracking sales by product.