please answer C and D in a few sentences. Thank you.

Ethics in Managerial Accounting! Julie Wicks, the cost accountant for Stewaret Ski Company, recently installed activity-based costing at Stewart's Lakeland plant where three models, the 70 horsepower Tourer, the 120 horsepower Commuter, and the 300 horsepower Racer, are manufactured. Julie's new product costs for those three models show that the company's traditional costing system had been significantly under costing the 70 horsepower Tourer. This was due primarily to the lower sales volume of the Tourer compared to the Commuter and the Racer. Before completing her analysis and reporting these results to management, Julie is approached by her friend Frank Hanson, who is the production manager for the 70 horsepower Tourer model. Frank has heard from one of Julie's staff about the new product costs and is upset and worried for his job because the new costs show the Tourer to be losing, rather than making, money. At first, Frank condemns the new cost system, whereupon Julie explains the practice of activity-based costing and why it is more accurate than the company's present system. Even more worried now, Frank begs Julie, "Massage the figures just enough to save the line from being discontinued. You don't want me to lose my job do you? Anyway, nobody will know." Julle holds firm but agrees to recompute all her calculations for accuracy before submitting her costs to management. (c) Who are the stakeholders that are affected by Julie's actions? Be specific and indicate how they are impacted (positively or negatively) and why. (9 points) (d) What are Julie's ethical obligations to the company? To her friend? (9 points)