1. For each of the following pairs, indicate how the first individual is related to the second by riting (L) line authority, (S) staff authority, or (N) no authority.

(a) Controller; internal auditor

(g) Controller; assistant controller

(b) VP, production; accounts receivable bookkeeper

(h) Controller; shipping clerk

(c) VP, finance; personnel director

(i) Assistant controller, computer; data processing clerk

(d) Controller; budget analyst

(j) Production supervisor; foreman

(e) VP, finance; treasurer

(k) VP, manufacturing; payroll clerk

(f) Treasurer; controller

(I) Controller; VP, production