________ planning dominates managers' planning efforts at lower levels of the organization

Zero Company's standard factory overhead rate is $3.73 per direct labor hour (DLH), calculated at 90% capacity = 700 standard DLHs. In December, the company operated at 80% of capacity, or 622 standard DLHs. Budgeted factory overhead at 80% of capacity is $3,020, of which $1,540 is fixed overhead. For December, the actual factory overhead cost was $3,900 for 700 actual DLHs, of which $1,290 was for fixed factory overhead.

Under a four-way breakdown (decomposition) of the total overhead variance, what is the variable factory overhead spending variance for Zero Company for December (to the nearest whole dollar)? (Round your intermediate calculation to 2 decimal places.)

Which of the following ethical principles is based on the idea that a manager can do whatever he wants as long as he does not break the law?

A. The principle of equal freedom B. The conventionalist ethic C. The Doctrine of the Mean D. The disclosure rule