Classify the following activities as primarily planning, implementation, or control:

a. Doing a cost–benefit analysis of adding a new branch versus installing three new automated teller machines (ATMs).

b. Estimating the cost of raw materials to be purchased during the next quarter.

c. Analyzing market demand to assist in the preparation of the sales budget.

d. Compiling the labour report for the past week.

e. Outlining the changes to a process based on a process reengineering team report.

f. Documenting the savings from reductions in raw materials inventory resulting from the adoption of a JIT inventory system.