As noted earlier, today’s business leaders are equipped with a "toolbox" to improve strategic decision-making involving change. However, not all initiatives should be sustained, which was referenced in the FedEx case. In distinguishing between "blameworthy" and "praiseworthy" change initiatives, what guidelines are relevant in determining the difference

Salge inc. bases its manufacturing overhead budget on budgeted direct labor-hours. the variable overhead rate is $8.10 per direct labor-hour. the company's budgeted fixed manufacturing overhead is $74,730 per month, which includes depreciation of $20,670. all other fixed manufacturing overhead costs represent current cash flows. the direct labor budget indicates that 5,300 direct labor-hours will be required in september. the company recomputes its predetermined overhead rate every month. the predetermined overhead rate for september should be: