MapleTree is a renowned premier designer and manufacturer of Folding and Electric Bicycles. It aspires to be one of the leading players in the markets. There are many players in the industry including those from China. Therefore, the margins tend to be thin. MapleTree has two divisions, one division assembles and sells three models of folding bikes, and another division assembles and sells one model of electric bikes. The followings are the budget for next financial year (1 January 2023 - 31 December 2023), indicating the average selling price and variable costs of each product category. The common fixed manufacturing overhead and the fixed non-manufacturing overhead costs are estimated to be $1,250,000 and $2,778,320 respectively. Table 1: Budget Jan - Dec 2023 Folding Bike Electric Model A Model B Model C Bike Total Sales Quantity (in units) 8,400 7,500 3.500 800 20.200 In $ Unit selling price 600 400 480 2,000 Unit production cost 250 180 200 850 Unit selling & admin variable costs 30 20 24 (5% of selling price) 100 In $ Revenue 5,040,000 3,000,000 1,680.000 1,600.000 11,320,000 Variable Production Costs (2,100,000) (1,350,000) (700,000) 680,000) (4,830,000) Selling & Admin Variable Costs (252,000) (150,000) (84,000) (80.000) (566,000) Q3. Briefly explain any possible unethical practice to be done by the company in order to report the revised new profit target. How can the potential problem(s) be resolved or controlled? (15 marks)