Laura Kafer is furious. She just returned from a performance evaluation with her supervisor and was told her annual bonus would be smaller this year than last, because her total departmental costs for the year were 20 percent higher than last year. She told her supervisor, with no apparent effect, that virtually all of her departmental cost increase was the result of a large increase in the corporate headquarters costs that were allocated to her department. Does Laura have reason to be upset about her evaluation? Explain.