Northern Apparel Inc. is thinking of making a specialty parka for children. The initial research has determined that the parka could sell for $195. Fixed manufacturing overhead is $140,000 per month. Fixed selling costs are $31,000 per month. Variable costs to manufacture are estimated as follows: Direct materials $18.50 Direct labour 6.15 Manufacturing overhead 1.20 Variable selling cost is estimated at 3.5% of sales. d) The management accountant wants to provide the production department with relevant information for decision-making in relation to the production of this parka. Two of the key decision makers are the assembly supervisor and the vice-president of production. Contrast the information needs of each of these individuals as they relate to the following: i. decision type ii. information format iii. information source