2) The management accountant at Technology Innovators determined $500.000 is the organization's earning goal to accommodate the organizational plan during the first quarter during a new year. The accountant realizes that to achieve the new earning goal, the operations manager needs to increase the price of technology parts charged to a consumer to $250.00 per unit. The manager is scheduling a new staff meeting to determine if they need to increase the marketing efforts at the firm, or if they need to design a new part that uses materials that are less expensive to produce Which of the following management responsibilities is the managerial accountant using in this example? A) Directing B) Planning C) Controlling D) Implementing E) Designing