Acme Software is a U$.$S$.-$based maker of software products for the health care industry. Recently Acme has been investigating whether it would be beneficial to internationalize some of its value$-$chain activities. Acme hires a consulting group to help determine which, if any, value$-$chain activities could be conducted abroad to promote business growth. The consulting group identifies two health care software development companies in India that could provide programming services at a lower cost than Acme's current expenditures for programming. In addition, the consultants conduct international market research that shows that German health care companies have a strong demand for the type of software that Acme offers.