Question 1: John and Jane, managers at Comfy Chair, Inc., have responsibility for separate production lines that manufacture the company's single product, the rocking chair. John manages by cost, while Jane manages by throughput. Required: Determine which of the following items would be valued by John's management orientation. By Jane's management orientation. Machine capacity Ineffective distribution Energy expenditures Maintenance contract fee Auditing expenses Painting charge Poor machine maintenance Labor costs . Supplies outlay . Restricted amount of raw materials