Monsanto is a global agricultural company. In the 1980s, Monsanto noticed that sales were declining in certain foreign markets. The local managers in these markets were asked to increase their advertising and marketing expenditures to try to stem the flow of decline. When the senior managers in the US looked at accounting reports of advertising and marketing expenditures in these markets, these expenditures were decreasing. Monsanto had the accounting practice of converting all foreign currencies into US dollars, before reporting the foreign results to US senior managers. The dollar had been strengthening against the local currencies in the foreign markets. When asked why they had not increased these expenditures, the foreign managers were confused and said they had increased the expenditures. Explain the apparent inconsistency between the foreign managers and the accounting reports used by the senior US managers.