Question One (Total mark: 11 marks, word limit: 1000 words) Power51 Company, which is located in Adelaide, Australia, manufactures electrical cable products. The company's primary product, an especially flexible cable, is among the best produced in Australia. The company operates in a very price-competitive industry, so it has little control over the price of its products. It must meet the market price. To do so, the firm has to keep production costs in check by operating as efficiently as possible. Sam Porter, the company's president, has stated that to be successful, the company must provide a very high quality-product and meet its delivery commitment to customers on time. Power51 Company is organized as shown in the following diagram: Power51 Company President and Chief Executive Officer Manufacturing Division Sales Division Vice President for Vice President for Manufacturing Sales 6 Manufacturing Plants 3 Sales Districts There is currently a disagreement between the company's two vice presidents regarding the responsibility-accounting system. The vice president for manufacturing claims that the 6 plants should be cost centers. He recently expressed the following sentiment: "The plants should be cost centers because the plant managers do not control the sale of our products. Designating the plants as profit centers would result in holding the plant managers responsible for something they can't control." A contrary view is held by the vice president for marketing. He recently made the following remarks: "the plants should be profit centers