Trillite Ltd. has had strong growth over the past three years. The company is involved in mining in northern Canada. While revenues have been increasing, the costs of mining at its remote locations have increased as well. An investigation revealed that the controller had added a fictitious employee and had defrauded Trillite by collecting and cashing false payroll cheques. The CEO fired the controller and, instead, hired a new accountant with a mandate to cut costs. The accountant eliminated a number of administrative staff, because these employees do not contribute to the income-earning process. Under the new office structure, only the personnel manager can authorize the hiring of new employees and their pay rate, and only the accountant will prepare and distribute the payroll cheques. What are the strengths of this new office structure? a. Personnel manager has hiring authorization b. New accountant prepares and distributes the paycheques C. Elimination of a number of administrative staff d. Personnel manager establishes pay rates for new employees e. There are no strengths to this new office structure