When it came to production, our goal was to set production as close to constant demand as possible. We were oversupplied by 279 units, while the top company was ahead by selling 6,003 units. Oversupply is considered our opportunity cost. From our eTexbook, we learned that supply decisions influence the production and cost of goods while demand directly influences the quantity of units requested (Asarta, 2016). To make an effective production decision, we needed to have our marginal revenues equal to our marginal costs. The process improvements decision is about how efficiently we manage our capital and labor. Our process improvements did not change in the first quarter. Subsequently, we increased the size of our plant in the first quarter to achieve lower costs which then provide economies of scale but, according to the BTM manual, changes in plant size do not occur immediately; that's why all three companies had a 9 size plant in the first quarter (Gold, 2012). Finally, our product development costs increased from $3,840 to $4,000. The purpose of product development is to cultivate, maintain and improve the quality of our products to increase market share by satisfying consumer needs