The city of Mountain vale hired its first city manager 4 years ago. She favored a "management by objectives" philosophy and accordingly set up many profit responsibility centers, including a Sanitation Department, a Utility Department, and a repair shop. For many months the sanitation manager had been complaining to the utility manager about wires being too low at one point in the road. There was barely clearance for large sanitation trucks The sanitation manager asked the repair shop to make changes in the clearance The repair shop manager asked. "Should I charge the Sanitation or the Utility Department for the $2,000 cost of making the adjustment?" Both departments refused to accept the charge, so the Repair Department refused to do the work. Late one day, the top of a sanitation truck caught the wires and ripped them down the Repair Department made an emergency repair at a cost of $2, 600. Moreover, the city lost $1,000 of utility revenues (net of variable costs) because of the disruption of service. Investigation disclosed that the sanitation truck had failed to clamp down its top properly. The extra 2 inch's of height caused the wire to be caught. Both the sanitation and utility managers argued strenuously about who should bear the $2, 600 cost. Moreover, the utility manager demanded reimbursement from the Sanitation Department of the $1,000 of lost utility income. As the city controller in charge of the responsibility accounting system, how would you favor accounting for these costs? Specifically, what would you do next? What is the proper role of responsibility accounting in fixing the blame for this situation