Accounting Question

This is about management control systems example, different control types, control tightness, financial responsbility control.

required to write it in the CPA way. there are two attached documents: 1) an example of how i want it and 2) the report that i need to write on

Introduction
Rolf Fettinger, the managing director of Zumwald AG, has been caught in the middle of a
pricing dispute between the managers of three of the company’s divisions. After assessing the
situation, this report will evaluate the alternatives available to Mr. Fettinger for each challenge
using a pros/cons approach. A recommendation for how Mr. Fettinger can present a viable
compromise for sourcing the materials for the X73 and enforce relevant management principles
that would set the precedent for this and similar disputes will be provided.
Assess the Situation
Key Facts
Zumwald AG is built on the basis of a highly decentralized system where managers of each
division are given a considerable level of autonomy. Given this model, which is supported by the
company’s sourcing policies, each manager is allowed to make the sourcing decisions for their
own division regarding whether materials are sourced internally or externally. This strategic
decision is the basis of the dispute between the managers of three of Zumwald’s divisions:
❖ The Imaging Systems Division (ISD) – Which sells complex systems in competitive
external markets where offering low price-high quality products is a key strategic
advantage.
❖ The Heidelberg Division (Heidelberg) – Which relied heavily on sales made internally
to ISD, given the impact of the current global business slowdown.
❖ The Electronic Components Division (ECD) – Which is Zumwald’s profit centre
producing subassemblies for both internal use and to sell in outside markets.
ISD is currently developing a new ultrasound imaging system, the X73, and solicited bids
for the materials needed to produce X73 components from Heidelberg and two other outside
companies. ISD selected the lowest bid, which was from an external supplier, Display
Technologies. Given each division’s commitment to achieving sales growth and a budgeted ROIC
– as these are key management objectives for performance evaluations and rewards – each manager
is incentivized to pursue strategic decisions that maximize profits, leading to the current dispute.
Analysis of Stakeholder Needs and Preferences
Stakeholder
Rolf Fettinger – Managing
director of Zumwald AG
Key preferences, concerns, and objectives
❖ Wants to resolve the conflict in a way that upholds
management principles and reduces management
tensions.
❖ Concerned about the overall financial situation of
the company, as opposed to simply focusing on the
success of one division.
Conrad Bauer – Managing
director of ISD
❖ Wants to have the freedom to source materials from
external suppliers as opposed to the reduced
autonomy he’d be presented with by having to
source internally.
➢ Worried about the potential threat to future
outside bids of accepting a higher, internal
bid.
❖ Selected an external supplier because it offered the
lowest cost and thus a higher ROIC for the division,
which would thus mean a better bonus for him.
➢ Given the competitive market that X73
would be present in, sales growth may not be
as significant (estimated at less than 5% of
company-wide revenues) and thus keeping
costs low would be especially important
(especially considering the limited ability to
pass costs on to customers as the X73 is
meant to be the low price alternative on the
market).
Paul Halperin – General
manager of Heidelberg
❖ Would benefit from sourcing internally, especially
given the current sales slowdown the division is
experiencing.
➢ Would provide an opportunity for sales
growth and higher ROIC from charging a
significant markup, which would thus mean
a better bonus.
Christian Schönberg – General
manager of ECD
❖ Would have a stake in the decision to source the
materials for X73 internally vs externally as ECD
would supply all of the electronic sub-components
to Heidelberg if it received the bid.
➢ Would provide an opportunity for sales
growth and higher ROIC, which would thus
mean a better bonus.
Major Issue and Related Alternatives
Faced with this pressing pricing dispute between the managers of the three divisions over the
price of X73, Mr. Fettinger must first decide how a viable compromise can be reached for sourcing
the materials for X73 – whether to go forward with ISD’s wishes of purchasing externally from
Display Technologies Inc. or to heed to the concerns of the other managers by sourcing the
materials internally. As this dispute also seems to be indicative of an underlying issue with the
financial results control system – given each manager’s high concern over achieving sales growth
and improving return on invested capital – Mr. Fettinger must then decide on effective
1
management principles to develop or re-enforce. In this second decision, he is presented with the
choice between maintaining the status quo, having a more group-based results system, or assigning
different financial and/or non-financial measures to each division.
Analyze Major Issues
As identified above, Mr. Fettinger faces two major challenges that must be addressed. In
order of priority, Mr. Fettinger must decide on:
1. Whether to source the materials for the X73 internally or externally.
2. Management principles that could be developed or re-enforced to address the managers’
high concern over certain financial objectives, and its impact on strategic decisions.
Issue 1: Where to source the materials for the X73 from
Given the pressing issue and timely response required for this pricing dispute, Mr. Fettinger
is confronted with the following two alternatives regarding where ISD should source the materials
for the X73 from:
Alternative 1: Source the materials internally from the Heidelberg division
Pros
❖ Sourcing internally presents the
greater overall financial benefit to
Zumwald as it would create a unit
contribution margin £63,100 higher
than would would be obtained
sourcing from Display Technologies
(see Appendices).
❖ Would allow for the Heidelberg
division, which has particularly
experienced a slowdown in business,
to increase sales and thus improve
margins.
❖ Would preserve management
relationships with the managers of the
Heidelberg division and ECD who
expressed a strong preference for
sourcing internally.
Cons
❖ Forcing ISD to source the materials
internally would work against the
decentralized structure of the
organization and the company’s
Freedom of Sourcing policy by
restricting Conrad’s level of
autonomy.
➢ Sets a bad precedent for
purchasing decisions going
forward.
❖ Would increase tensions between ISD
and the other divisions, as it would
result in a lower contribution margin
for ISD (see Appendices).
❖ Quotes received from outside
suppliers in the future may be
negatively impacted from accepting a
significantly high bid in this scenario.
❖ Marginal impact on sales from
producing internally would not be very
significant as only 5% of the revenues
for each division would be derived
from this new product for the first few
2
years.
Alternative 2: Source the materials externally from Display Technologies Inc.
Pros
❖ ISD would be able to meet
management objectives for a strong
ROIC by incurring lower costs and
thus a higher contribution margin for
the division of £141,200 (see
Appendix B).
❖ Giving Conrad the freedom to choose
an external supplier for the materials is
in line with the company’s Freedom of
Sourcing policy and gives Conrad the
autonomy that a decentralized
structure is meant to provide.
➢ Would also set the precedent
for future disputes to show that
top management will not
infringe on the decision
making capacity of each
individual division.
Cons
❖ As sourcing externally would cause
Heidelberg and ECD to miss out on
potential revenues, the decision would
not be in the best interest of these
divisions and will likely increase
tensions between the managers.
➢ As a result, from an overall
perspective, Zumwald would
be left worse off compared to
if the decision was made to
source internally (in terms of
overall contribution margin,
see Appendices).
❖ Display Technologies is new to the
market and is currently pursuing an
aggressive pricing strategy to solidify
its place in the market. This could
present siginificant issues for
Zumwald as Display Technologies
may significantly increase prices in the
future once it has become firmly
established in the market and there
may be issues with the quality of the
materials that could impact customer
satisfaction and thus tank the sales of
the X73.
Issue 2: Financial results controls that could be implemented or improved to achieve overall
company objectives
Going forward Mr. Fettinger must establish a strong financial results control system and
related management incentive system that guides managers to act in the best interest of the
company. In this decision, Mr. Fettinger is faced with the following three alternatives:
Alternative 1: Maintaining the current system of evaluating all managers on sales growth and
ROIC of their division
Pros
Cons
3
❖ Maintains a healthy level of
competition between each division and
the managers’ dedication toward
achieving positive financial results for
the organization.
❖ Aside from the dispute over the
sourcing of the materials for the X73,
the current evaluation structure has not
seemed to present any significant
issues for the strategic decisions being
made by each division.
❖ As a profit centre, ECD would have
significantly more control over ROIC
and other profit-based measures than
sales driven divisions like ISD and
Heidelberg would, which creates an
imbalance between each divisions
ability to achieve certain objectives.
➢ With heavy reliance on internal
transfers by ECD and
Heidelberg, they also have a
stronger influence over the
expenses being incurred by the
other divisions, making it
unfair to evaluate ISD on
profit-based measure.
Alternative 2: Implement a group-based results system where managers are evaluated on
Zumwald’s ROIC and sales growth (i.e., overall instead of division-by-division)
Pros
❖ Would reduce tensions between
managers and ensure that all divisions
are working towards a common
organizational goal.
Cons
❖ May cause certain managers to ‘slack
off’ and put in less effort towards
making decisions that are better off for
the company as a whole if other
divisions are essentially there to ‘pick
up the pieces.’
❖ Creates issue with span of
accountability – Each manager is
responsible for a certain division but is
then being held accountable for the
results of all divisions.
Alternative 3: Assigning different financial and/or non-financial measures to each division
Pros
❖ Each manager would feel a stronger
level of control over the objectives
they are being assessed on.
❖ Would prevent managers from making
decisions that contradict overall
organizational objectives or the
decisions of other managers.
❖ Introducing non-financial measures to
Cons
❖ Would add a level of complexity to the
compensation structure and managers
who are assigned measures that are
objectively easier to see increases
in/more controllable given business
conditions may be evaluated more
favourably, creating tensions with
other managers.
4
supplement the financial objectives
would encourage managers to also
consider aspects such as quality and
customer satisfaction in their sourcing
decisions.
Recommendation and Implementation Plan
Based on the above analysis of the various alternatives for each scenario, it is recommended
for Mr. Fettinger to advise ISD to source the materials internally from the Heidelberg division and
that he adjusts the manager performance evaluation structure to be more individualized to each
division depending on their level of control over certain financial outcomes. The following next
steps should be taken to ensure each alternative is successfully implemented:
Advising ISD to source internally
1. Arrange a meeting with the three managers that re-enforces the priority of making decisions
that benefit Zumwald as a whole, explaining the decision by linking the decision to source
the materials for X73 internally to the increased contribution margin it creates for the
company.
2. Reach a compromise on an appropriate price to accept for Heidelberg’s materials, allowing
the managers some level of autonomy in negotiating a new transfer price (whether it is the
market cost, full cost, marginal cost, or something in between).
3. Revise Freedom to Source policy to explicitly state and emphasize the importance of
analyzing the overall financial benefit to the firm before making purchasing decisions.
a. Outlining that overall financial outcome for Zumwald is the priority over the
finanical outcomes for each individual division.
Making the manager performance evaluation structure more individualized
1. Meet with each manager individually to discuss which area they feel they have the most
control over and formally assign each division as a specific financial responsibility centre
and relate results measures to these designations.
2. Assign non-financial measures to a formalized sourcing policy and use these in
performance evaluations to ensure that decisions lead to high-quality products and better
customer satisfaction.
Conclusion
Rolf Fettinger was faced with a dilemma regarding how he would handle a pricing dispute
between managers surrounding the sourcing of materials for the X73 and ensure that there were
effective results controls in place to evaluate and reward managers on financial objectives that
would benefit the business overall and prevent misguided decision making. After assessing the
current situation and analyzing various alternatives, it is recommended that Mr. Fettinger advise
ISD to source the materials internally from the Heidelberg division as it is best for Zumwald ASD
5
as a whole and that he adjusts the manager performance evaluation structure to be more
individualized to each division depending on their level of control over certain financial outcomes.
6
References
Merchant, K. A. & Van der Stede, W. A. (2017). Zumwald AG. In K. A. Merchant & W. A. Van
der Stede, Management control systems: performance measurement, evaluation and
incentives (pp. 283-284). Pearson.
7
Appendices
Appendix A – Zumwald Contribution Margin for X73 if Sourced Internally from Heidelberg
Heidelberg
Division
(Heidelberg)
£140,000
Electronic
Components
Division (ECD)
£21,600
Target price charged
to customers
Price bid to ISD
Price to Heidelberg
for subassemblies
£140,000
£21,600
£9,000
Materials for X73
from Heidelberg
Subassemblies
sourced from ECD
Variable portion of
manufacturing costs
£72,000
£28,400
Other X73 components
Other standard
manufacturing costs
Imaging Systems
Division (ISD)
Revenues
Variable Costs
£340,000
£26,300
Total for
Zumwald AG
£501,600
£297,300
Variable conversion
costs for X73 system
Contribution
Margin
£101,700
£90,000
£12,600
£204,300
Appendix B – Zumwald Contribution Margin for X73 if Sourced from Display Technologies
Heidelberg
Electronic
Total for
Imaging Systems
Division
Components
Zumwald AG
Division (ISD)
(Heidelberg)
Division (ECD)
Revenues
£340,000
£0
£0
£501,600
Target price charged
to customers
Variable Costs
£100,500
Materials for X73
sourced externally
£72,000
Other X73 components
£0
£0
£297,300
£0
£0
£141,200
£26,300
Variable conversion
costs for X73 system
Contribution
Margin
£141,200
8
SPROTT MOTORS
Sprott Motors is a well-established and reputable car dealership in Ottawa, having served the city
for over 30 years. The dealership carries a wide fleet of vehicles, ranging from budget-friendly options to
luxury options for all kinds of customers. All customers come to Sprott Motors because they can count on
the dealership delivering on its three core values – honesty, selflessness, and customer commitment.
The dealership was founded by Patty Carleton, a long-time resident of Ottawa, who began the
dealership with a small selection of second-hand cars. She had noticed that most sales representatives at
other car dealerships would try to persuade customers into buying “lemons” and was determined to
operate her dealership differently. She had a policy of carefully studying the history of each car before
choosing to add it to her inventory and would ask herself this simple question – “Would I buy this car for
myself?” If the answer was no, she would simply move on and not purchase the vehicle for her inventory.
She thought it was pointless to add lemons to her inventory and then be stuck with them or resort to sly
sales tactics to sell them off to customers. Patty’s focus was on selling high-quality vehicles that would
generate trust with her customers and have them coming back for all of their future car needs, rather than
on simply selling volume. She also made a conscious effort to carry a wide assortment of vehicles, a good
mix of luxury and budget-friendly options, so that every customer could find something within their price
range.
Patty fulfilled the role of general manager for the dealership, and she had a staff of 6 sales
associates, a receptionist, and a finance manager. She specifically referred to her sales associates as Sales
Experts because they were an integral part of Sprott Motors and were hired only after clearing an
extensive hiring process and training program1. Patty personally conducted the interviews and ensured
that each successful candidate was fit for the job – specifically in terms of knowledge of the industry, past
customer service experience, and willingness to learn and grow. The team of Experts was loyal to Patty
and her dealership; two of the team members had been with Sprott Motors since its inception, while the
remaining four had been with her for over five years. As customers interacted the most with their
respective Expert, Patty expected them to uphold the dealership’s core values. Customers always left
positive feedback for the Experts.
Customers were treated like family at Sprott Motors; Patty taught her team of Experts to be
patient, honest, and never push a sale onto a customer unless they were ready and willing to buy the
vehicle. Although the vehicles at Sprott Motors were approximately 5% more expensive than comparable
vehicles at competitor dealerships. Patty believed that the premium pricing was justified given the
exceptional customer service and overall buying experience that became synonymous with the Sprott
Motors name. Patty was satisfied with the steady year-over-year profits and did not believe in greed;
therefore, she allowed the dealership to grow organically through word-of-mouth and sales from returning
1
At a minimum, all vehicle salespersons in Ontario are required to complete the Automotive Certification Course,
as part of the OMVIC (Ontario Vehicles Sales Regulator) registration process.
customers. She prided herself on the reputation that she had built for the dealership and was careful not to
take any action that would hurt the dealership’s image.
The dealership boasted a welcoming environment, from the front door to the sales desk. The
receptionist greeted customers when they walked in and introduced them to the cafe area. In the cafe area,
customers were treated to free beverages, snacks, Wi-Fi, books, and magazines, while they waited for an
Expert to retrieve them. Customers enjoyed the cafe area and raved about its positive impact on their
overall shopping experience.
After operating the dealership for over 30 years, with an extremely hands-on approach, Patty was
ready to step down and have her son, Billy Carleton, take the reign as general manager. Billy had spent a
few years shadowing Patty at the dealership, and she believed he was ready to take over entirely, although
he never expressed any explicit interest in running the business. She wanted to finally stop working and
enjoy her personal life, which would include a lot of travelling with her husband to warm destinations.
The general manager would be responsible for overseeing all of the day-to-day operations of the business.
As a trial run, Patty decided to take two months off (October-November 2023) to travel to
Jamaica, and left Billy in charge. Her goal was to give him space to step up as general manager, which
included making decisions on behalf of the dealership (such as buying inventory), managing the staff, and
staying informed about the financial health of the business. She returned from Jamaica in early December.
The day after she returned from Jamaica, Patty was on her way to the dealership. She had not yet
had a chance to talk to Billy about the past two months, but figured she would get updated once she
arrived. She stopped for coffee and ran into a long-time customer and friend, Amy. She noticed that Amy
had a new car but saw that the license plate cover said, “Velocity Vehicles”. Amy had previously
purchased two cars from Sprott Motors, so Patty was quite surprised to see that her latest car was
purchased elsewhere. When asked, Amy revealed that the car belongs to her son, who had intended to
purchase a car from Sprott Motors but changed his mind when he saw the latest Google Reviews for the
dealership. Oblivious to these Google Reviews, Patty looked up the reviews as she continued on her way
to the dealership. She was shocked to see the latest feedback from customers (Appendix 1).
When Patty arrived at the dealership, she immediately noticed that there were proportionately
more luxury vehicles on the lot than budget-friendly ones.
Patty immediately went to see her most senior Expert, Priya, to ask about what had happened at
the dealership in her absence. Priya revealed that Billy had implemented a new incentive program for the
Sales Experts. Previously, Experts received a fixed commission of $250 for each car sale, regardless of
the dollar value of the car. Billy changed the program to offer 2% commission based on the dollar value
of the car and also expected each Expert to sell at least 20 cars per month. He indicated there would
“repercussions” for team members falling below their targets. Billy was also adding many more luxury
vehicles than non-luxury vehicles to the inventory, in an effort to push higher dollar-value sales. Priya
was also uncomfortable with some of the vehicles that had been added to the inventory – they had
histories of major accidents, and all Experts knew it would be difficult to sell these to customers.
Priya also mentioned that three new sales associates were hired by Billy, who did not appear to be
trained or qualified- they appeared to be his friends. The new sales associates typically “worked” on
weekends, which also happened to be the busiest time of the week for the dealership, but did not display
much enthusiasm for interacting with customers or selling any cars. Instead, they would spend most of
their day taking luxury cars on test drives. Other sales associates were left hanging when customers
wanted to see particular vehicles, but those vehicles were not on the lot. Priya further disclosed to Patty
that she had overhead some of the other Experts talking in the break room – they were becoming unhappy
with the new environment at the dealership. They did not align with Billy’s approach and discussed the
possibility of finding employment elsewhere if the dealership did not revert to normal. Priya quoted them
saying,
“Billy wants us each to sell 20 cars per month, but not every customer can afford a BMW or
Mercedes!”
“Exactly! How are we supposed to achieve our targets if the dealership stops carrying a range of
cars? I got written up in October for only selling 12 cars. Billy warned me that I need to increase my
monthly car sales, or I could be out of a job!”
“I mean, the new commission payouts are great and I hope we don’t lose those – my October
commission was almost double my September commission. But I don’t like all of this pressure to sell a
certain number of cars. We were doing just fine before.”
“The pressure is taking a toll on me too. Patty has always taught us to put the customer first, but
with 2% commission on the line, I can’t help but think about myself and my pay cheque!”
Next, Patty went to see the finance manager, Shawna. A $1,000 deposit was required to confirm
each car sale, which customers could pay for by cash or by debit/credit card. The remaining balance was
only accepted by certified cheque, to ensure that the customer’s account contained sufficient funds, and
was due on the pick-up date of the car. Alternatively, customers could choose to finance the remaining
balance through the dealership’s loan program. A weekly reconciliation (every Friday) was prepared by
Patty to compare the number and dollar value of sales contracts signed during the week with the total
deposits and payments collected (see Appendix 2). Then, Patty would hand-deliver any cash and certified
cheques to the bank on her way home. All sales contracts and weekly reconciliations were kept on file by
Shawna. Patty asked to see all the sales contracts signed during her absence and noticed a couple of
things. First, there were only 132 sales contracts signed during the past two months, when typically the
dealership sold an average of 90 cars per month (Appendix 3). Second, the $1,000 deposit for every sale
was paid by cash, when typically customers preferred to pay by debit or by credit card. However, when
she reviewed the latest bank statement, she did not see any cash deposits. She discussed with Shawna,
who informed her that Billy implemented a new policy to require all upfront deposits to be made by cash.
Shawna had assumed the policy change was approved by Patty and so had not questioned it. When Patty
asked to see the weekly reconciliations, Shawna informed her that Billy had not submitted any to her.
Patty was convinced that Billy had pocketed the cash.
Patty was heartbroken to learn about how Billy had operated Sprott Motors in her absence and
was not confident in his ability to properly manage the dealership going forward. She contemplated
whether she should take some additional time to train him or look for a new person to fill the position of
general manager. She had always imagined Sprott Motors staying within the family, passed down from
herself to Billy, and eventually from Billy to his own children someday. However, this dream was
becoming hazy as she began to understand that Billy did not have the same passion for the dealership as
herself. The increase in sales dollars during her absence was a pleasant surprise; however, was it worth it
at the expense of customer relationships? Patty needed to fix the problems that Billy had created and has
approached you for support. Patty is looking for a clear and concise professional report to help guide her
next steps to save the dealership.
Appendix 1 – Recent Google Reviews from Customers
Review by James: Disastrous Experience – Not at all what I expected!
Rating: ★☆☆☆☆
I recently had the “pleasure” of visiting Sprott Motors, and let me tell you, it was far from the
positive experience I anticipated. My sales associate clearly thought I was a walking ATM
although I explained that I had been saving for months to buy myself an affordable and reliable
car. From the moment I walked in, it felt like they didn’t care at all about my needs – they only
cared about getting their commission.
During my visit, the pressure to pick from the most expensive cars on the lot was relentless. I made
it clear that I was interested in a Honda or Toyota, but the sales associate kept trying to sell me on
their latest BMWs and Porches. Car shopping is supposed to be fun and exciting, and I had heard
from friends that Sprott Motors offers a great experience, where customers are warmly welcomed
and treated like family. That was definitely not the case! I decided to go elsewhere.
Review by DeMarcus: What happened to this place??
Rating: ★☆☆☆☆
I went to Sprott Motors last week, and I couldn’t believe how much the place has changed! I bought
myself a car 2 years ago, and Patty and her staff were amazing. My sales associate was patient and
informative, and I didn’t feel even an ounce of pressure to buy a car if I wasn’t completely in love
with it. I eventually fell in love with a stylish Hyundai Elantra, which had all of the features I
wanted and was also within my budget. Last week, my wife and I went back to Sprott to look for
a car for my wife. We were surprised to see that Patty wasn’t there but assumed that the place was
still functioning as I remembered it. Nope! The sales associate didn’t even ask us what we wanted
– he immediately started talking about cars way out of our price range. He clearly had some sort
of hidden incentive, because he was visibly disappointed when I said we were looking for
something less than $20,000. He said he didn’t have any cars priced less than $20,000, so we ended
up leaving.
Review by Alexa: Customer service not great
Rating: ★★★☆☆
I recently visited Sprott Motors with high hopes of finding a new high-end car for myself. Although
I liked their selection and eventually found a sleek and sporty Cayenne, I noticed a few odd things.
I walked in and approached someone who appeared to be working there (I think his name was
Billy), but he said I should just wait for someone else. Eventually, another sales rep approached
me and began the process, but I noticed that Billy and 3 other guys kept taking cars on and off the
lot. My sales rep told me she couldn’t find the Cayenne that I wanted to see, and eventually we
saw the guys bring it back. When we went to the car, I noticed some obvious curb marks on the
rims and immediately vetoed that car. I noticed Billy openly ignoring customers and refusing to
talk to them, which was weird because he was clearly working there!
Appendix 2 – Sample Weekly Reconciliation
Appendix 3 – Recent Sales Data
September 2023
October 2023
November 2023
Average Sale Price
$24,950
$29,995
$37,750
Average Volume/Month
90
72
60
MARKING RUBRIC
CRITERIA
INTRODUCTION AND CURRENT SITUATIONAL ANALYSIS
MARK
Clear description of scope of report
15%
Relevant background information and assessment of the situation
Clear identification and description of management control issues
ALTERNATIVES ANALYSIS
Clear identification of alternative courses of action for all identified
issues
40%
Thorough, logical analysis of all relevant factors using course concepts
and case facts
Analysis supported using information from organization, relevant
theoretical concepts, and or logical deductions;
RECOMMENDATION AND IMPLEMENTATION PLAN AND CONCLUSION
Consistency of conclusions and recommendations
Plausibility of recommendations (possible and appropriate to the
organization)
Discussion of implementation considerations
COMMUNICATION, STRUCTURE AND STYLE
Structure and logical flow of the report (headings, references,
appendices)
30%
15%
Mechanics: grammar, spelling, etc.;
Style: professional appearance (structure, visual appeal, overall design
effort)
TOTAL
MARK
100%