1. You are an investor looking for a company with an after-tax return of at least 15 percent. Is Barrington Products, Inc. such a company? How do you know?2. What kind of responsibility center is a division at BPI? How do you know? Is the responsibility center design a good one? Why or why not?3. Exhibit 2 shows negative variances for Sales volume, raw material usage, and advertising and sales promotion during the month of April. What is a plausible explanation for each negative variance?4. Why might the most capable DGM show the poorest financial performance? Why might a DGM who is doing a poor job show good financial performance? Please be specific about this matter for the Cotton Textiles Division. What additional information would you like to have to assist you in your assessment of this division's performance?5. What changes should be made to the management control system to make it more responsive to Mr. Baum's concerns and BPFs needs.