THE NO-NAME GRILL It was 10:30 on a Monday morning during the first week of June. Don Kirby leaned back in this chair and pondered what he would do about Jesse Hawkins, his one-time good friend and employee. First, he asked himself, "Where did I go wrong?" Don then wondered what he should do with Hawkins' wife and son. "How could I have prevented the events that occurred? How can I keep them from happening again? How could I have been so nave and trusting? How could I have been so stupid?" The questions raced through his mind, and he was feeling quite ill. To complicate the issue, Don notices that there has been a cycle of increasing costs over the last couple of years, reducing net profits. This perplexed Don because he had not seen any significant increases in per-unit prices (price variances), while usage variances had become increasingly unfavorable, especially regarding beverages. In addition, there seemed to be reduced cash available for current transactions due to increased cash disburse