Management Process Three phases of the management process are controlling, planning, and decision making. Match the following descriptions to the proper phase by clicking on the phase (on the left) and then clicking on the correct description (on the right). Clear All Monitoring the operating results of implemented plans and comparing the actual results with expected results Controlling Inherent in planning, directing, controlling, and improving Planning Decision making Long-range courses of action Classifying Costs as Materials, Labor, or Factory Overhead Indicate whether each of the following costs of an automobile manufacturer would be classified as direct materials cost, direct labor cost, or factory overhead cost: Cost a. Wheels b. Glass used in the vehicle's windshield c. Wages of assembly line worker d. V8 automobile engine Classification e. Depreciation of robotic assembly line equipment f. Steering whee g. Painting safety masks for employees working in the paint room h. Salary of test driver