Norman heads the animation team of Progress Inc. When one of his subordinates failed to execute a task properly, he said that his subordinate was not provided with enough resources to take care of the quality assurance after production. This judgment made by Norman is an instance of.

The accountant at bramble corp. has determined that income before income taxes amounted to $10800 using the fifo costing assumption. if the income tax rate is 30% and the amount of income taxes paid would be $900 greater if the lifo assumption were used, what would be the amount of income before taxes under the lifo assumption?