The correct answer is letter "B": Activity-based costing.
Explanation:
Activity-Based Costing or ABC is a type of managerial accounting that assigns certain indirect costs to the item that generates the bulk of those costs. In the industrial sector, ABC is mainly used to help measure the true cost of output per unit. Compared to other costing methods, ABC provided more clear information because it considers information about the <em>company's activities, the quantity of those activities and their costs</em> in the production process.
The Management of Unipeg Corporation unrealistic sales goals, set for their employees is a reason for the unethical behavior of falsifying figures by their marketers. The unrealistic sales goal set is that every employee sales must get to a certain point or they face penalties, this triggers employee to act unethically.
