There is currently 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 shouldbe 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 somethingthey 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. The plant managers are in the best position to affect the company's overall profit."

Q: Suppose that Power51 company often experiences rush orders from its customers. Which of the two proposed responsibility-accounting arrangements is best suited to making good decisions about accepting or rejecting rush orders? Specifically, should the plants be the cost centers or profit centers?

please answer with reference.

Thanks.