Electown manufactures circuit boards for computer-controlled appliances for the home. The sales have been very volatile, sometimes stressing the plant's capacity, and sometimes depressingly slow. During a recent slow period, Jake Ramos, a production supervisor, complained to Grace Sagun, accounting manager, about the flexible budget. "I try as hard as I can to meet the budget," he says, "and then I find out that just meeting the budget's not good enough. Last month, when we sold 8,000 units, I was Php 10,000 under my budget, and then you all blow me out of the water with your report that I actually was Php 5,000 over, because sales were slow. I thought this responsibility accounting business was supposed to mean we are held accountable just for things we can control. How do we control sales? At the beginning of the year, you gave us all targets. Mine says that for an average month of 10,000 unit sales, I should spend about Php 82,000. I spend less, and get an unfavorable budget report. What gives?"