To: Store managers
From: Corporate headquarters
Re: Bonus pay

The Cost Less board of directors has voted to implement a new method of calculating annual year-end bonuses, beginning at the start of the next fiscal year. Since its inception, Cost Less has rewarded managers of stores that improved their sales revenue and limited the amount of employee overtime.

These conditions will still apply, but the board has decided to factor in a third condition: the amount of loss prevented by store security. As you know, in the past year shoplifting and employee embezzlement cost our company …