Leslie Greenwood is a plant manager for Ambrose Manufacturing. Leslie's plant is operated and evaluated as a profit center. Leslie has reviewed the plant's sales and costs for the last 12 months in preparation for her annual review. She has noticed that while margins and the cost of goods manufactured have improved over the last year, overall profitability has declined as a result of increased corporate cost allocations. The corporate controller has told Leslie that the cost allocations relate mainly to insurance, interest, and data processing costs, which have increased significantly over the prior-year levels. What arguments should Leslie be prepared to make when her performance is evaluated?