Terry Tubbs is a bottling machine operator for Harmony, Inc., which produces dietary supple- ments and homeopathic medicines. Harmony uses standard costing. Tubbs enters the beginning and ending times for each job on a computer touch screen. This provides the actual direct labor hours and machine hours used to compute labor and manufacturing overhead efficiency variances. When the machine is idle due to product changeover or production-line delays, Tubbs' labor cost is recorded as indirect labor. Tubbs has become frustrated with the maintenance department's slow response to machinery problems. Now when his machinery is not running efficiently, he clocks off the job before it is actually finished so that his efficiency does not look bad. Tubbs believes that his performance evaluation should not suffer because of the maintenance department's slow response. 1. Explain the consequences of Tubbs' behavior. 2. Is Tubbs acting ethically? Explain. What should he do? 3. In computerized information systems, including enterprise resource planning (ERP) sys- tems. production employees directly enter data into the system. What are the implica- tions for accountants when the data are then used in the employee's evaluation, as with Terry Tubbs?