Part 5 As you are walking down the hallway at the office, you overhear one of the managers in your company in a closed door meeting say the following: "If I can reduce my costs by $40,000 during this last quarter, my division will show a profit that is 10% above the planned level, and I will receive a $10,000 bonus. However, given the projections for the fourth quarter, it does not look promising. I really need that $10,000. I know of one way that I can qualify. All I have to do is lay off my three most expensive salespeople. After all, most of the orders are in for the fourth quarter, and I can always hire new sales personnel at the beginning of the next year. Requirements: 1. What is the right choice for the manager to make? Why did the ethical dilemma arise? 2. Is there any way to redesign the accounting reporting system to discourage the type of behaviour that the manager is contemplating? (answer should be maximum half page long for parts 1 and 2 combined)