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.
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(a) Controller; internal auditor
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(g) Controller; assistant controller
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(b) VP, production; accounts receivable bookkeeper
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(h) Controller; shipping clerk
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(c) VP, finance; personnel director
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(i) Assistant controller, computer; data processing clerk
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(d) Controller; budget analyst
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(j) Production supervisor; foreman
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(e) VP, finance; treasurer
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(k) VP, manufacturing; payroll clerk
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(f) Treasurer; controller
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(I) Controller; VP, production
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