A 55 year-old supervisor at a private company, who has always received good performance appraisals, is nevertheless fired. Two younger supervisors (37 and 42 years old, respectively) from the same department and whose performance appraisals have been lower than the 55 year old's, were nonetheless retained by the company. The employer says that it had to save money and that the older supervisor earned considerably more money than the younger supervisors, which he did. If the termination is legally challenged, a court would most likely decide:

a. For the employer because employee could not establish a prime facie case of age discrimination under the ADEA. b. For the employer because one of the employers retained was also over 40 years of age. c. For the employer because it had a lawful, non-discriminatory motive for the termination. d. For the employer because the employer had engaged in disparate treatment based on age.

Exercise 6-2 variable costing income statement; explanation of difference in net operating income [lo6-2] ida sidha karya company is a family-owned company located on the island of bali in indonesia. the company produces a handcrafted balinese musical instrument called a gamelan that is similar to a xylophone. the gamelans are sold for $970. selected data for the company’s operations last year follow: units in beginning inventory 0 units produced 200 units sold 180 units in ending inventory 20 variable costs per unit: direct materials $ 130 direct labor $ 300 variable manufacturing overhead $ 30 variable selling and administrative $ 15 fixed costs: fixed manufacturing overhead $ 63,000 fixed selling and administrative $ 25,000 the absorption costing income statement prepared by the company’s accountant for last year appears below: sales $ 174,600 cost of goods sold 139,500 gross margin 35,100 selling and administrative expense 27,700 net operating income $ 7,400 required: 1. under absorption costing, how much fixed manufacturing overhead cost is included in the company's inventory at the end of last year? 2. prepare an income statement for last year using variable costing.