Patricia is a supervisor at an Internet startup. One of her employees tells her,"It's every man for himself here. Everybody here cuts corners and breaksrules, so I have to do that, too. So don't tell me that I need to followregulations, because I can't if I want to get ahead." Which of these theoriesrefutes this employee's belief?

a. personal accountability
b. moral pragmatism
c. the right to equal resources
d. the tragedy of the commons

Harris fabrics computes its predetermined overhead rate annually on the basis of direct labor-hours. at the beginning of the year, it estimated that 34,000 direct labor-hours would be required for the period’s estimated level of production. the company also estimated $599,000 of fixed manufacturing overhead expenses for the coming period and variable manufacturing overhead of $3.00 per direct labor-hour. harris's actual manufacturing overhead for the year was $768,234 and its actual total direct labor was 34,500 hours. required: compute the company's predetermined overhead rate for the year. (round your answer to 2 decimal places.)