od federal, state, and to ding process, where TAC e government, however mined by adding a fixed TAC Industries Inc. TIF 16-1 Ethics in Action TAC Industries Inc. sells heavy equipment to large corporations and federal cal governments. Corporate sales are the result of a competitive bidding proce competes against other companies based on selling price. Sales to the govern are determined on a cost plus basis, where the selling price is determined by ad markup percentage to the total job cost. Tandy Lane is the cost accountant for the Equipment Division of TAC Indu son under pressure from senior management to improve income from Tandy reviewed the division's job cost sheets, she realized that she could iner name from onerations by moving a portion of the direct labor hours the ned to the border cost sheets of corporate customers onto the job order costs met customers. She believed that this would create a "win-win" for the divi educing the cost of corporate jobs, and (2) increasing the cost of government jobs prodit is based on a percentage of job cost. Tandy submitted this idea to her division manager ho was impressed by her creative solution for improving the division's profitability Is Thandy's plan ethical