Bill takes many business trips throughout the year. All of his expenses are paid by his company. Last week he traveled to Rio de Janerio, Brazil, and stayed there on business for 5 days. He is allowed a maximum of $50 day on food and $150 perday for lodging. To his surprise, the food and accomodations in Brazil were much less than he expected. Being upset about traveling last week and having to sacrifce tickets he's purchased to a Red Sox baseball game, he decided to inflate his expenses. He increased is lodging from $80 per day to $100 per day and his food purchased from $30 per day to $40 per day. Therefore, for the five-day trip, he overstated his expenses by $150 total. After all, the allowance was higher than the amount he spent.

Assume that the company would never find out that he actually spent less. Are Bill's actions ethical? Are they acceptable?