Jonathan Macintosh is a highly successful Pennsylvania orchardman who has formed his own company to produce and package applesauce. Apples can be stored for several months in cold storage so applesauce production is relatively uniform throughout the year. The recently hired controller for the firm is about to apply the high-low method in estimating the company’s energy cost behavior. The following costs were incurred during the past 12 months: Month Pints of Applesauce Produced Energy Cost
January 35,000 $23,400
February 21,000 22,100
March 22,000 22,000
April 24,000 22,450
May 30,000 22,900
June 32,000 23,350
July 40,000 28,000
August 30,000 22,800
September 30,000 23,000
October 28,000 22,700
November 41,000 24,100
December 39,000 24,950

Required:
a. Use the high-low method to estimate the company’s energy cost behavior and express it in equation form
b. Predict the energy cost for a month in which 26.000 pints of applesauce are produced.

Ethics refers to fundamental principles of right and wrong; ethical behavior is behavior that is consistent with those principles. hrm decisions should be ethical, but the evidence suggests that is not always the case. many ethical issues in the workplace involve hrm. in the context of ethical human resource management, hr managers must view employees as having basic rights. in this activity, you will look at the four principles for ethical behavior and the basic rights employees should expect in the work environment. hr managers must view employees as having basic rights, for such a view reflects ethical principles embodied in the u. s. constitution and bill of rights. organizations often face situations in which the rights of employees are affected. ethical, successful companies act according to four principles: emphasizing mutual benefits, employees assuming responsibility for the actions of the company, companies having a sense of purpose or vision that employees value, and emphasizing fairness.