Refused to be able to over deliver on project

[SpeedbirdSquawker]

I'm in a position where I'm able to over deliver on a project beyond the target. Manager has put a halt on the over delivery though saying why should we over deliver and she's pissed off that I'm going to be over target at year end anyway.

Her reasons aren't clear and I'm facing barriers when I try and ask.

It’s very difficult to advise with so little info. For example if the project is delivering 200 widgets to a client but you can deliver 300 widgets the client is getting 100 widgets for free. Your manger is right to say stop at 210 widgets.

The product is free to clients anyway. Just our staff time that is taken up.

Staff time isn't free though, so there's an opportunity cost to consider. What else could they be doing in the time it would take them to over service this one client?

If you over service it becomes the expectation; what about next time round if you're too busy to do the extra and the client is disappointed?

What's the point / the financial gain of over delivering?