Power & Telephone Supply Company (PTSC) put together a PowerPoint presentation for Dumont Telephone Company that showed the "head-end" system-a new phone system that would provide Dumont's customers with new video features that Dumont was not currently providing, including a TV based Web browser with access to Internet radio, Web content, and social media. The quote purported to be a "cost estimate for Dumont Telephone." It contained the words: "For Budgetary Purposes only." It also listed a number of items of equipment. Some items were quoted at a specific quantity; others simply had "1" listed as the quantity. Some items were quoted at a specific price; others had no price listed. Is there enough between the quote and the presentation to constitute an offer? What would happen if the two companies just proceeded as if there were a contract? [Dumont Telephone Co. v. Power & Telephone Supply Co., 962 F. Supp. 2d 1064 (N.D. Iowa)]