Mike Cichanowski founded Wenonah Canoe and later pur- chased Current Designs, a company that designs and manufactures kayaks. The kayak-manufacturing facility is located just a few minutes from the canoe company's headquarters in Winona, Minnesota.
Current Designs makes kayaks using two different processes. The rotational moulding process uses high temperature to melt polyethylene powder in a closed rotating metal mould to produce a complete kayak hull and deck in a single piece. These kayaks are less labour-intensive and less expensive for the company to produce and sell.
Its other kayaks use the vacuum-bagged composite lamination process (which we will refer to as the composite process). Layers of fibreglass or Kevlar® are carefully placed by hand in a mould and arebonded with resin. Then, a high-pressure vacuum is used to eliminateany excess resin that would otherwise add weight and reduce strengthof the finished kayak. These kayaks require a great deal of skilled labouras each boat is individually finished. The exquisite finish of the vacuumbagged composite kayaks gave rise to Current Designs' tag line, "A workof art, made for life."

Current Designs has the following managers:
Mike Cichanowski, CEO
Diane Buswell, Controller
Deb Welch, Purchasing Manager
Bill Johnson, Sales Manager
Dave Thill, Kayak Plant Manager
Rick Thrune, Production Manager for Composite Kayaks

Instructions
(a) What are the primary information needs of each manager?
(b) Name one special-purpose management accounting report thatcould be designed for each manager. Include the name of the report,the information it would contain, and how frequently it should beissued.
(c) When Diane Buswell, controller for Current Designs, reviewed the accounting records for a recent period, she noted the cost items and amounts shown below (amounts are assumed). Enter the amount for each item in the appropriate cost category. Then sum the amounts in each cost category column.