Clifton Instruments is a small components maker located in Kansas. The company specializes in aircraft instruments and focuses its production around a single family of products. Recently, one of the new members of the company's board of directors suggested the company could increase its profitability by adding a second product line with an increase in the rent the company currently pays on its manufacturing facility of only 10 percent. The board member had to resign because of a conflict of interest before presenting the analysis. An incomplete spreadsheet, below, was all that was available.