As CEO of , SEA SPRAY MARINE BARB Jackson knows it is important to control costs and to respond quickly to changes in the highly competitive boat-building industry. When IDG Consulting proposes that SEA SPRAY MARINE invest in an ERP system, she forms a team to evaluate the proposal: the plant engineer, the plant foreman, the systems specialist, the human resources director, the marketing director, and the management accountant.

A month later, management accountant MILES COLE reports that the team and IDG estimate that if SEA SPRAY implements the ERP system, it will incur the following costs:

Costs of the Project

a. $390,000 in software costs

b. $97,000 to customize the ERP software and load 's SEA SPRAY'S data into the new ERP system

c. $130,000 for employee training

Benefits of the Project

a. More efficient order processing should lead to savings of $185,000

b. Streamlining the manufacturing process so that it maps into the ERP system will create savings of $220,000

c. Integrating purchasing, production, marketing, and distribution into a single system will allow SEA SPRAY MARINE to reduce inventories, saving $250 000

d. Higher customer satisfaction should increase sales, which, in turn, should increase profits by $155,000

Consider each piece of cost-benefit information that management accountant Cullen reported. Which person on the team is most likely to have contributed each item? (Hint: Which team member is likely to have the most information about each cost or benefit?) (Leave unused cells blank.

a.estimating software cost

a.estimating software cost

b.estimating cost of loading data into the new ERP system

b.estimating cost of loading data into the new ERP system

c. customizes the ERP system

c. customizes the ERP system

d. estimate customization cost

d. estimate customization cost

e. estimate training cost

e. estimate training cost

f. saving from more efficient order processing

f. saving from more efficient order processing

g. saving from streamlining the manufacturing process

g. saving from streamlining the manufacturing process

h. evaluates the effects of integrating purchasing production, marketing and distribution into a single system

h. evaluates the effects of integrating purchasing production, marketing and distribution into a single system

i. estimate increase in sales from higher customer satisfaction

i. estimate increase in sales from higher customer satisfaction

j. estimate benefits and cost

j. estimate benefits and cost