Class is divided into two groups. One group must defend and support the awarding of bonuses on the basis of annual financial targets. The second group needs to support a more complex range of goals, including revenue targets, cash collection, and a break-even target on profit; they can also include a personal target for each employee based on job specifications. The groups should be given 20 minutes to prepare a workable scheme and suggest a series of advantages. The instructor will mediate, asking each team probing questions as to why they think their version of an incentive is better, more workable, and fairer.