Janine post has recommended that her department not be charged for new labels that are more elaborate because they are more expensive than in previous years. the new labels where designed as a tie in for the marketing and advertising campaign. post recommends the cost be charged to advertising expenses . this would result in a slightly lower product costs charged to the bottling department than last year. the company has instituted a bonus plan for all managers based on keeping costs within range of the previous years' costs

Sam block the accounting manager reviews all recommendations by all managers before they are presented to top management.

Required

What ethical considerations may arise from Janine posts recommendation? what alternative recommendations might be made?