Tools4U Co operates a chain of tool hire stores across the country. Tool purchases and store staffing levels are managed centrally, so each store is treated as a revenue centre, with the store manager being responsible for the level of sales revenue earned, but not the costs. Store managers earn a bonus of 10 per cent of their salary if the outlet exceeds sales revenue targets for the year.

Required:

Identify how a store manager may be able to manipulate results in order to gain more frequent bonuses.