Which one of the following is not one of the major drivers of unethical managerial behavior? a) Overzealous pursuit of wealth and other selfish interests
b) The pervasiveness of immoral and amoral businesspeople
c) Strong motivations among business organizations to outcompete rivals and, hopefully, to achieve a sustainable competitive advantage over rivals
d) Heavy pressures on company managers to meet or beat earnings targets
e) A company culture that puts profitability and good business performance ahead of ethical behavior

Oerstman, inc. uses a standard costing system and develops its overhead rates from the current annual budget. the budget is based on an expected annual output of 120,000 units requiring 480,000 direct labor hours.(practical capacity is 500,000 hours)annual budgeted overhead costs total $772,800, of which $556,800 is fixed overhead. a total of 119,300 units, using 478,000 direct labor hours, were produced during the year. actual variable overhead costs for the year were $260,400 and actual fixed overhead costs were $555,450.required: 1. compute the fixed overhead spending variance and indicate if favorable or unfavorable.2. compute the fixed overhead volume variance and indicate if favorable or unfavorable.