Mike smart founded Dubbo canoe Pty Ltd and later purchased Current Designs Pty Ltd, a company that designs and Manufactures kayaks. The kayak manufacturing facility is located just a few minutes from the canoe company's headquarters in North Sydney, New South Wales. Current Design makes kayaks using two different processes. First, The rotational process uses high temperatures to melt polyethylene powder in a closed rotating metal mould 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. Secondly, Its other kayaks use the vacuum-bagged composite lamination process (which we will refer to as the composite process). Layers of fibreglass are carefully placed by hand in a mould and are bonded with resin. Then, a high-pressure vacuum is used to eliminate any excess resin that would otherwise add weight and reduce the 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' tag line, "Work of art, made for life."

Current Designs has the following Managers :

Mike Smart, CEO

Diane Buswell, Controller

Deb Welch, Purchasing Manager

Bill Johnson, Sales Manager

Dave Thill, Kayak Plant Manager

Required (Maximum 500 words for question A and B)

A. Name 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. (5 Marks)

B. Explain what are the primary information needs of the company using Job costing and process costing in Dubbo Canoe Pty Ltd. (5 Marks)