MA15-31. Ethical Problem Uncovered by Cost Estimation Westfield owns and provides management services for several shopping centers. After five the company, James Heller was recently promoted to the position of manager of one of smaller malls on the outskirts of a downtown area. When he accepted the assignment, Jam that he would hold the position for only a couple of years because that mall would likely be to make way for a new sports stadium. James was also told that if he did well in this assi would be in line for heading one of the company's new 200-store operations that were c the planning stage. While reviewing the mall's financial records for the past few years, James observ year's oil consumption was up by 8%, even though the number of heating degree days wa 4%. Somewhat curious, James uncovered the following information: The mall is heated by forced-air oil heat. The furnace is five years old and has been we maintained.