Bristol fabricators, inc., produces air purifiers in batches. to manufacture a batch of the purifiers, bristol fabricators, inc., must set up the machines and assembly line tooling. setup costs are batch-level costs because they are associated with batches rather than individual units of products. a separate setup department is responsible for setting up machines and tooling for different models of the air purifiers. setup overhead costs consist of some costs that are variable and some costs that are fixed with respect to the number of setup-hours. the following information pertains to june 2015: budget actual amounts amounts units produced and sold 12,100 11,000 batch size (number of units per batch) 430 405 setup-hours per batch 8 7.5 variable overhead cost per setup-hour $47 $53 total fixed setup overhead costs $29,040 $28,890 calculate the flexible-budget variance for variable overhead setup costs. (round all intermediary calculations two decimal places and your final answer to the nearest whole number.)

David burdick is the ceo of acme bubblegum, a successful public company. as one of the cofounders of the company, burdick has enjoyed speaking and writing about the success of acme bubblegum for several years. typically, he speaks at conferences or directly to the press, but recently, he has been blogging about his firm anonymously. specifically, he defended a recent advertising campaign that was unpopular among consumers and pointedly attacked one of acme bubblegum’s competitors. burdick deeply enjoys his anonymous blogging and believes that none of his readers actually know that he works for acme bubblegum. should burdick be allowed to praise his company’s performance anonymously online? should he be allowed to attack his competitors without disclosing his relationship with the company? how would you feel if the ceo of a company at which you shopped was secretly writing criticisms of his or her competition? how would you feel if you knew a writer for your favorite blog was actually closely involved in a company that the blog discussed? 1. define the ethical issue? 2. who are the primary stakeholders? 3. what are the possible alternatives? 4. how could you evaluate the ethical implications of the alternative actions (use appropriate decision rules)? 5. what action would you recommend and why?