The manager of a division is aiming to receive a $10,000 bonus by reducing costs by $40,000 in the last quarter to show a 10% profit above plan. However the project for the fourth quarter do not look promising, making it difficult to achieve the target. The manager is considering laying off the three most expensive salespeople to reduce costs and qualify for the bonus since most orders for the quarter are already in. The manager believe that they can hire new sales personnel at the beginning of the year.

how have ethical principles been impacted in this scenario? What would be the appropriate course of action for the manager to take?