Schmidt White Co. is a business and home illumination distributor. The head controller of the firm, Aaron B. Innes, is completing uncollectible account receivables adjustment entries at the end of the year. The organization has suffered a growing number of uncollectible accounts in the last several years. Aaron thus feels that the Company need up to 2% to 4% of credit sales in order to estimate problematic accounts. This shift will substantially raise bad debt cost, with profits falling for the first time in the history of the firm. The President of the firm, Keith Labrie, is under great pressure to achieve profit objectives. He said now is "not the ideal moment" for the estimate to alter. He tells Aaron to maintain the figure at 2%. Aaron is convinced 2% is too small, but Keith's orders are followed. Examine the choice to increase earnings by the lesser proportion. Are Keith and Aaron ethically involved? Cans are produced for the processed food business at Scott Manufacturing, Inc. In a cost analysis, the operations manager of a can factory will examine the link between the tin content of materials and the energy cost of cans. In order to make the cans for labeling, enameling was required. The cost of material is increased by a larger proportion of tin in the stock. A greater tin concentration in the stench may minimize the amount of energy consumed in enemeling, the operations manager considered. The quantity of tin in the stock of steel was raised each month from April to September throughout the analysis period. The controller might provide the following operation reports: Material unit cost differences were fully associated with the quantity of tin contents. Evaluate this information and give your suggestions on tin content to the Director Of operations