An organization that manufactures and sells computers is trying to boost sales between now and the end of the year. It decides to offer its sales representatives a bonus based on the number of units they deliver to customers before the end of the year. The price of all computers is determined by the vice president of sales and cannot be changed by sales representatives. Which of the following presents the greatest reason a sales representative may commit fraud with this incentive program?
a. Sales representative may sell units that have a lower margin than other units.
b. Customers have the right to return a laptop for up to 90 days after purchase.
c. The units delivered may be defective.
d. The customers may not pay for the computers timely.