A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:Selling price $ 117Units in beginning inventory 0Units produced 2,900Units sold 2,500Units in ending inventory 400Variable costs per unit: Direct materials $ 32Direct labor $ 45Variable manufacturing overhead $ 2Variable selling and administrative expense $ 9Fixed costs: Fixed manufacturing overhead $ 43,500Fixed selling and administrative expense $ 15,000The total gross margin for the month under absorption costing is:a) $72,500b) $95,100c) $20,000d) $57,500

Problem 3: access control pokeygram, a cutting-edge new email start-up, is setting up building access for its employees. there are two types of employees: managers and engineers, and there are three departments: security, networking, and human resoures. each employee works in a single department, and each department is housed on a different floor. managers are allowed access to any floor, while engineers are allowed access only to their own floor. there are three badge-operated elevators, each going up to only one distinct floor. every employee has one badge. pokeygram wants to use the best possible access control method in order to minimize delay for the elevators (a) access control matrix, 1. which of the following would you recommend that pokeygram use: (b) access control lists, or (c) capabilities? make sure to justify your answer. 2. what, if any, would be the benefits (and/or disadvantages) of using rbac (role-based access control) in this situation? keep your solution for this problem limited to 10-12 lines of text.