Faculty Member. This courtesy keeps them in a good mood, and that is important! Question 1 (25 marks) ABC Electronics manufactures circuit boards for computer-controlled appliances for home use. The sales have been very volatile, sometimes stressing the plant's capacity, and sometimes depressingly slow. During a recent slow period, the production supervisor complained to the 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 $10,000 under my budget, and then you all blow me out of the water with your report saying that I was $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 units in sales, I should spend about $82,000. I spent less and stil received an unfavourable budget report. How is this possible?" Instructions Write a short memo to respond to the production manager's concerns