€‹Osawa ,​Inc., planned and actually manufactured 230,000 units of its single product in 2017​, its first year of operation. Variable manufacturing cost was $ 21 per unit produced. Variable operating​ (nonmanufacturing) cost was $ 7 per unit sold. Planned and actual fixed manufacturing costs were $ 1,150,000. Planned and actual fixed operating​ (nonmanufacturing) costs totaled $ 440,000. Hartford sold 160,000 units of product at $ 44 per unit. 1. Osawa's 2014 operating income using absorption costing is:

a. $440,000
b. $200,000
c. $600,000
d. $840,000
e. None of these.

2. Osawa's 2014 operating income using variable costing is:

a. $800,000
b. $440,000
c. $200,000
d. S600,000
e. None of these.

John novosel was employed by nationwide insurance company for fifteen years. novosel had been a model employee and, at the time of discharge, was a district claims manager and a candidate for the position of division claims manager. during novosel's fifteenth year of employment, nationwide circulated a memorandum requesting the participation of all employees in an effort to lobby the pennsylvania state legislature for the passage of a certain bill before the body. novosel, who had privately indicated his disagreement with nationwide's political views, refused to lend his support to the lobby, and his employment with nationwide was terminated. novosel brought two separate claims against nationwide, arguing, first, that his discharge for refusing to lobby the state legislature on behalf of nationwide constituted the tort of wrongful discharge in that it was arbitrary, malicious, and contrary to public policy. novosel also contended that nationwide breached an implied contract guaranteeing continued employment so long as his job performance was satisfactory. what decision as to each claim?

An employer who is considering hiring eva has asked donna, eva’s former supervisor, for a report on eva. in truth, eva’s work for donna has been only average. however, eva is donna’s friend, and donna knows that eva probably will not get the job if she says anything negative about eva, and donna knows that eva desperately needs the job. further, donna knows that if the situation were reversed, she would not want eva to mention her deficiencies. nevertheless, it has been donna’s policy to reveal the deficiencies of employees when she has been asked for references by employers, and she knows that some of eva’s faults may be bothersome to this particular employer. finally, this employer has leveled with donna in the past when donna has asked for a report on people who have worked for him. should donna reveal deficiencies in eva’s past performance? (remember to use one of the three moral theories acceptable for this test to solve this dilemma. any discussion of any personal opinion, religious perspective, or theory other than the moral theories acceptable for this test will result in a score of "0" for this question.)

What is the relationship among market segmentation, target markts, and consumer profiles?