The DoD I worked with said "We have a budget of 600K for this meeting but oh crap, it's only going to cost 400K. Quick, let's think of ways to spend another 200K so we don't get less in our budget next year. $16 muffins? Good call! $200,000 divided by $16 means we order...umm...ummm...oh hell, just order 30,000 muffins and we'll get a change order so we can get an even higher budget for this meeting next year. "