Lochner corporation is an oil well service company that measures its output by the number of wells serviced. the company has provided the following fixed and variable cost estimates that it uses for budgeting purposes and the actual results of operations for june. fixed element per month variable element per well serviced actual total for june revenue $ 5,600 $ 148,000 employee salaries and wages $ 40,600 $ 1,200 $ 73,700 servicing materials $ 500 $ 13,600 other expenses $ 42,800 $ 43,300 when the company prepared its planning budget at the beginning of june, it assumed that 24 wells would have been serviced. however, 26 wells were actually serviced during june. the activity variance for revenue for june would have been closest to:

Problem 3: access control pokeygram, a cutting-edge new email start-up, is setting up building access for its employees. there are two types of employees: managers and engineers, and there are three departments: security, networking, and human resoures. each employee works in a single department, and each department is housed on a different floor. managers are allowed access to any floor, while engineers are allowed access only to their own floor. there are three badge-operated elevators, each going up to only one distinct floor. every employee has one badge. pokeygram wants to use the best possible access control method in order to minimize delay for the elevators (a) access control matrix, 1. which of the following would you recommend that pokeygram use: (b) access control lists, or (c) capabilities? make sure to justify your answer. 2. what, if any, would be the benefits (and/or disadvantages) of using rbac (role-based access control) in this situation? keep your solution for this problem limited to 10-12 lines of text.