Mike Cichanowski founded Wenonah Canoe and later purchased Current Designs, a company that designs and manufactures kayaks. The kayak-manufacturing facility is located just a few minutes from the canoe company's headquarters in Winona, Minnesota.

Current Designs makes kayaks using two different processes. The rotational molding process uses high temperature to melt polyethylene powder in a closed rotating metal mold to produce a complete kayak hull and deck in a single piece. These kayaks are less labour-intensive and less expensive for the company to produce and sell.

Its other kayaks use the vacuum-bagged composite lamination process (which we will refer to as the composite process). Layers of fiberglass or Kevlar are carefully placed by hand in a mold and are bonded with resin. Then, a high-pressure vacuum is used to eliminate any excess resin that would otherwise add weight and reduce strength of the finished kayak. These kayaks require a great deal of skilled labour as each boat is individually finished. The exquisite finish of the vacuum bagged composite kayaks gave rise to Current Designs' tagline, "A work of art, made for life."

Current Designs has the following managers:

• Mike Cichanowski, CEO
• Diane Buswell, Chief Financial Officer / Controller
• Deb Welch, Purchasing Manager
• Bill Johnson, Sales Manager
• Dave Thill, Kayak Plant Manager
• Rick Thrune, Production Manager for Composite Kayaks.

1. What are the primary accounting information needs of each manager?
2. identify one special-purpose management accounting report that could be designed for each manager. Include the name of the report, the information it would contain, and how frequently it should be issued.