"Ebenezer Manufacturing Company allows employees to purchase, at cost, manufacturing materials, such as metal and lumber, for personal use. To purchase materials for personal use, an employee must sign a materials requisition form, which must then be approved by the employee's immediate supervisor.Beth Turner, an assistant cost accountant, charges the employee an amount based on the company's net purchase cost.

Beth wants to replace a deck on her home and has requisitioned lumber for personal use, which has been approved in accordance with company policy. In computing the cost of the lumber, she reviewed all of the purchase invoices for the past year. She then used the lowest price to compute the amount she would pay the company for the lumber."

Discuss whether Beth behaved in an ethical manner. Include internal control issues in your comments.