Kindly answer the 3 questions specially the excel cacululations

Chapter 13 Controls for Differentiated Strategies 593 Pelican Instruments, Inc. 1 Steve Park, president and principal stockholder of Pelican Instruments, Inc., sat at his desk reflecting on the 1997 results (Exhibit 1). For the second year in succession, the company had exceeded profit budget. Steve Park was obvi- ously very happy with the 1997 results. All the same, he wanted to get a better feel for the relative contributions of the R&D, manufacturing, and markcting departments in this overall success. With this in mind, he called his assistant, a recent graduate of a well-known busincss school, into his office "Amy," he began, "as you can see from our recent financial results, we have excecded our profit targets by $622,000. Can you prepare an analysis showing how much R&D, manufacturing, and marketing contributed to this overall favorable profit variance?" Amy Shultz, with all tho fervor of a recent convert to professional manage- ment, set to her task immediately. She collected the data (Exhibit 2) and was wondering what her next step should be. Pelican Instrument's products can be grouped into two main lines of busi- ness: electric meters (EM) and electronic instruments (EI). Both EM and EI are industrial measuring instruments and perform similar functions. How ever, these products differ in their manufacturing technology and their end-use characteristics. EM is based on mechanical and electrical technology, whereas El is based on microchip technology. EM and EI are substitute products in the same sense that a mechanical watch and a digital watch are substitutes. Pelican Instruments uses a variable costing system for internal reporting I. Prcpare the report that you fcel Amy Shultz should present to Mr. Park. 2. Put yourself in the position of the following six managers: general manager (EM); marketing manager (EM; manufacturing manager (EM); general manager (lE); marketing manager (ED; manufacturing manager (EI). These EXHIBIT 1 Income Statement for the Year 1997 ai, -Budget(000s)..m AActual (000s). $16872706 ess: Other operating expenses. Administration This case wasprepared by Vijay Govindarajan and John K Shank, The Amos Tuek School of Business Administration, Dartmouth College. Copyright