A portfolio test is often used for copytesting

Morag Manufacturing Company's budgeted income statement includes the following data

Mar Apr May Jun Sales $320,000 $340,000 $360,000 $380,000 Commission expense: 15% of sales 48,000 51,000 54,000 57,000 Salaries expense 50,000 50,000 50,000 50,000 Miscellaneous expense: 4% of sales 12,800 13,600 14,400 15,200 Rent expense 4,000 4,000 4,000 4,000 Utilities expense 2,000 2,000 2,000 2,000 Insurance expense 2,100 2,100 2,100 2,100 Depreciation expense 5,000 5,000 5,000 5,000 The budget assumes that 60% of commission expenses are paid in the month in which they are incurred and the remaining 40% are paid one month later. In addition, 50% of salaries expenses are paid in the month in which they are incurred, and the remaining 50% are paid one month later. Miscellaneous expenses, rent expense, and utility expenses are assumed to be paid in the same month in which they are incurred. Insurance was prepaid for the year on January 1. Prepare a schedule of cash payments for selling and administrative expenses for the quarter ending June 30. What will be an ideal response

___________, often driven by external groups and concerned citizens, has resulted in a greater awareness and understanding of the environmental challenge which we are now facing.

A. Regulatory compliance B. Societal pressure C. Eco-management D. Environmental sustainability initiatives E. Environmental responsibilities