Because the appeals referee’s determination that the appellant was laid off due to lack of work was supported by competent evidence, it was unjustifiably reversed by the Unemployment Appeals Commission on the basis of its own finding that she voluntarily quit. Iglesias v. Eagle Nat’l Bank of Miami, 598 So.2d 262 (Fla. 3d DCA 1992). Accordingly, the order below is reversed with directions to afford Cheung the unemployment benefits claimed.