The QWE Company has a bonus arrangement that grants the financial vice president and other executives a $15,000 bonus if the net income exceeds the previous years by $1,000,000. Noting that the current financial statements report an increase of $950,000 in the net income, Vice President Michael Becker asks Luke Willey, the controller, to reduce the estimate of warranty expense by $60,000. The present estimate of warranty expense is $500,000 and is known by both Becker and Willey to be a fairly "soft" amount. Instructions Answer the following questions: Should Willey lower his estimate? What ethical issue is at stake? Would anyone be harmed by the change in estimate? Is Becker acting ethically?