Ebenezer Manufacturing Company allows employees to purchase, at cost, manufacturing materials, such as metal and lumber, for personal use. To purchase materials for peronal use, an employee must complete a materials requisition form which must then be ap-proved by the employees immediate supervisor. Beth Turner, an assistant cost accountant, charges the employee an amount based on Ebenezers net purchase cost.

Beth Turner is in the process of replacing a deck on her home and has reqisitioned lumber for personal use, which has been approved in according with company policy. In computing the cost of the lumber, Beth reviewd all the purchase invoices for the past year. She then used the lowest price to compute the account due the company for the lumber.

Discuss whether beth behaved in an ethical manner.