Golf Ltd. is a manufacturing entity located in Hobart. The company has three main divisions: The Golf Club Division, the Golf Balls division, and the Clothing and Shoes division.

The Golf Club division' profit has been increasing over the past 10 years. The division has recently implemented several advanced manufacturing techniques. Robotic technology plus scanners test for defects, and the engineering and design team use computers to draft and test new products. The following managers work in the Golf Club division:

Angela, sales manager and head of the Sales office (supervises all sales representatives)

Carl, technical specialist and head of the IT office (supervises computer programmers)

Jenny, management accounting manager and head of the Administration office (supervise management accountants)

Garry, production manager and head of the Production department (supervises all manufacturing employees)

Rachel, engineer and head of the Research and Development office (supervises all new product design teams).

The Golf Club division reported the following results from 2015's operations. Sales revenue

$ 1,000,000

Variable costs

300,000

Fixed costs

500,000

Total assets

• 625,000