Rona Abraham is the purchasing manager for Flextech Incorporated, a manufacturer of furniture and bedding. Rona knows that as part of her bonus compensation, she must meet the material purchasing budget that was established at the beginning of the year. In an effort to meet this budget, Rona has been purchasing lower-grade materials at reduced costs and is proud of her ability to spend less than the budgeted amounts on materials. What implications do Rona's actions have for Flextech as a whole?