Tenrack Pty Ltd is a fairly large manufacturing company located in southern Australia. The company manufactures tennis rackets, tennis balls, tennis clothing and tennis shoes, all bearing the company's distinctive logo, a large green question mark on a white flocked tennis ball. The company's sales have been increasing over the past ten years.

The tennis racket division has recently implemented several advanced manufacturing techniques. Robot arms hold the tennis rackets in place while the glue dries, and machine vision systems check the defects. The engineering and design team uses computerised drafting and testing of the new product.

The following Managers work in the tennis racket division :

Jason Dennis, Sales Manager (Supervises all sales representatives)

Peggy Groneman, Technical Manager (Supervises computer

programmers)

Dave Marley, Cost Accounting Manager (Supervises cost accountants)

Kevin Carson, Production Manager (Supervises all manufacturing

employees)

Sally Renner, Engineering Manager (Supervise all new-product design

teams)

b) Explain the primary information needs of the company using Job costing and process costing in Tenrack Pty Ltd (5 Marks).