Read the Ethical Dilemma, Profitability Versus Social Conscience (effects of cost behavior), on p. 790 in Fundamental Financial & Managerial Concepts. Did Mr. Borrough’s decision violate any of the Standards of Ethical Conduct for Management Accountants in exhibit 14.13 on p. 712? If so, which code did he violate? Do you believe the practice is ethical? Why or why not?