30. Which of the following actions should a management accountant take first in confronting a potential ethical conflict concerning your direct supervisor? a.Discuss the situation with your supervisor's direct supervisor. b.Review your organization's procedures concerning resolution of such a conflict. c.Confront the supervisor directly. d.Inform the Board of Directors of the existence of a potential conflict. 31. Which of the following aspects of a company would not be considered a critical success factor, for a company that competes on differentiation? a.Cutting edge research and development. b.Award-winning product quality. c.A high level of production efficiency. d.Excellent customer service. e.Continually beating competitors to the market with new, innovative products. 33. Which one of the following is defined, at any given sales volume, as the ratio of the total contribution margin to operating profit at that sales volume? a.Contribution margin ratio. b.Degree of operating leverage (DOL). c.Margin of safety (MOS). d.Breakeven point. e.Margin of safety ratio (MOS%). 41. The one primary difference between variable costing and absorption costing is that under variable costing, fixed manufacturing overhead is recorded as a(an)___________ in the current period.

please answer all no need to explain