Contours Co. is experiencing a decrease in sales and operating income for the fiscalyear ending July 31, 2014. Mark Irwin, a controller of Contours Co., has suggested thatall orders received before the end of the fiscal year be shipped by midnight, July 31,2014, even if the shipping department must work overtime. Since Contours Co. shipsall merchandise FOB shipping point, it would record all such shipments as sales forthe year ending July 31, 2014, thereby offsetting some of the decreases in sales andoperating income.

Discuss whether Mark Irwin is behaving in a professional manner.