Categorize each of the following activities as to which management responsibility it fulfills: planning, directing, controlling, or decision making. Some activities may fulfill more than one responsibility. a. Management conducts variance analysis by comparing budget to actual. Responsibility: b. Management reviews hourly sales reports to determine the level of staffing needed to service customers. Responsibility: c. Management decides to increase sales growth by 10% next year. Responsibility: d. Management uses information on product costs to determine sales prices. Responsibility: e. To lower product costs, management moves production to Mexico. Responsibility: