The next day Frank Roberts learned that his counterpart, John Parker, Vice President for Manufacturing and Operations, had seen the draft variance report and was very unhappy about it. Roberts and Parker were the only two vice presidents in the division. Parker had apparently told Jim Peterson that he felt Roberts was "playing games" with the numbers to make himself look good at Parker's expense. Organizationally, Sales, Marketing and Advertising reported to Roberts and Manufacturing, Delivery and Administration to Parker.