Tom kemper is the controller of the wichita manufacturing facility of prudhom enterprises, inc. the annual cost control report is one of the many reports that must be filed with corporate headquarters and is due at corporate headquarters shortly after the beginning of the new year. kemper does not like putting work off to the last minute, so just before christmas he prepared a preliminary draft of the cost control report. some adjustments would later be required for transactions that occur between christmas and new year's day. a copy of the preliminary draft report, which kemper completed on december 21,