Byron runs a business cleaning gutters. Lance, who is in a wheelchair, applies for a job working for Byron as a cleaner. Byron does not hire Lance and is very frank about the reason: Lance's disability. If Lance sues Byron,

a. Byron will win if he can show that being able to climb a ladder is a requirement of the position.
b. Byron will win because Lance is not qualified under the ADA.
c. Lance will win because this is clearly disability discrimination.
d. Lance will win because Byron does not have any possible defenses

Manufacturing overheads allocated based on hourly rate = $140,000

Explanation:

As for the information provided, the following is available,

Standard or budgeted manufacturing overhead = $175,000 based on working of 25,000 labor hours.

That means budgeted rate for the activity = $175,000/25,000 = $7 per hour.

Provided actual overheads = $182,000 for 20,000 hours.

Had the overheads been charged based on standard basis of hourly rate, overheads would be = 20,000 $7 = $140,000

As with this it means actual overheads are over absorbed, by $182,000 - $140,000 = $42,000