Should the management of a company consider fixed costs in the decision making process, or should they ignore fixed costs and base their decision on what makes the most business sense? Recently, the board of directors for a television manufacturing company was considering a change in products from TVs to computers. The board claims, after performing a C-V-P analysis of a new computer manufacturing plant facility, that the computer industry is more profitable and would increase the bottom line immediately. However, just six months earlier, the company built a state-of-the-art television manufacturing plant. The overhead costs on the television plant represent a sizable portion of the company’s fixed costs. If the board voted to begin computer manufacturing, a new plant would need to be constructed. What should the board do?