TTM Sdn Bhd has two major clients which they advise on strategy. One is a large profit- making company and the other, a small not for profit agency. The fee that TTM charges is based on cost plus a margin. In deciding how to allocate its overhead to its clients, TTM decides to use the base that allocates the higher amount to the profit-making company as the company would be better able to bear the charges. Advise whether this is ethical and support your answer with appropriate reasons for your decision. Advise a possible basis for allocation to the profit making company.