Curled Metal Incorporated has declining deals yet has built up another item (Curled metal heap driver cushions) that, in field tests, convey client benefits that are commonly CMI's assembling costs. Joseph Fernandez and Rajiv Sanwal of CMI's Engineered Products Division are in charge of figuring a methodology for the new item. A key issue is the cost to charge for the cushions. The case raises issues of breaking down market potential, adjusting cost to business methodology, and the ramifications of a cost on improvement and execution of coordinated vital alternatives.
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