The human resources department at Eros Company has the following budget and actual results for the current year: Required (a) Based only on the bottom line (i.e., total expenditure), is the HR department in control or out of control? (b) Based on the individual line budgets, is the HR department in control or out of control? (c) Do you think the HR department has carried out the HR activities that it was expected to do? (d) Some organizations have "loose" control systems, and some have "tight" control systems. Does this matter in respect of how we look at the above data