Your company manufactures furniture units to customers’ specifications. In groups of three, take the role of sales director, production director and finance director. You have met to decide on the price to be charged for each contract. The sales director aims to maximize revenue, the finance director seeks to maximize profit and the production director wishes to continue operating at full capacity. Discuss the approach you will take to deciding the company’s pricing policy for the year ahead. Present to the rest of the class the arguments you will present to the entire board of directors.