Mary and John are both Marketing managers at the same company. This month, Mary has spent $2,000 over her budget, and John is $3,000 below budget. Mary has been over budget in the past, and is worried that she is going to get a bad performance evaluation next month. She goes to see Joe, the accountant for Marketing, and asks him to move $2,000 in spending from her department to John's. After all, it won't change total Marketing expenses on financial statements so it should be OK. What do you think of this? Is it legal? Is it ethical? Will anyone be hurt by it?