A simple process for matching work elements to work stations views all work elements as​ "candidates." Each candidate must satisfy all of the following conditions​ EXCEPT: A. theoretical efficiency has been maximized. B. the​ station's idle time has not been exceeded. C. immediate predecessors have been assigned. D. the work element has not been assigned to any other station.

For each of the following users of financial accounting information and managerial accounting information, specify whether the user would primarily use financial accounting information or managerial accounting information or both: 1. sec examiner 2. bookkeeping department 3. division controller 4. external auditor (public accounting firm) 5. loan officer at the company's bank 6. state tax agency auditor 7. board of directors 8. manager of the service department 9. wall street analyst 10. internal auditor 11. potential investors 12, current stockholders 13. reporter from the wall street journal 14. regional division managers