Q1. Mike Strong foundedAustralia canoe Pty Ltd and later purchasedTopDesigns Pty Ltd, a company that designsand Manufactures kayaks.The kayak manufacturing facility islocated justa few minutes from the canoe company's headquarters in North Sydney, New South Wales.

Top Design Pty Ltdmakes kayaks using two different processes.First, Therotationalprocess uses high temperatures to meltpolyethylene powder in a closedrotating metal mould to produceacomplete kayak hulland deck in a single piece. These kayaks areless labour-intensive and less expensive to produce and sell.

Secondly,Its other kayaks use the vacuum-baggedcomposite lamination process (whichwe willrefer to as the composite process). Layersoffibreglass are carefully placed by hand in a mould and arebondedwith resin. Then, ahigh-pressure vacuum is used to eliminate any excess resin that would otherwise add weight andreducethe strength of thefinished kayak. Thesekayaks require a great deal of skilled labouras each boat is individually finished. The exquisite finish of the vacuum-baggedcomposite kayaks gaverise toTopDesigns' tagline, "Work of art, made for life."

Top Designs Pty Ltdhas the following Managers :

Mike Strong, CEO

DianeSmart, Controller

Deb Lo, Purchasing Manager

Ben Johnson, Sales Manager

DavePhilips, Kayak Plant Manager

Required (Maximum 500words forquestionsA and B)

A.Name onespecial purpose management accounting report designedforeach manager. Include the report's name, the information it would contain and how frequently it should be issued. (5 Marks)

B.Explain what are the primary information needsof the company usingJob costing and process costing inAustralia Canoe Pty Ltd. (5 Marks)