New Conceptions Ltd is a catalogue retailer emphasising general merchandise. It prints an annual catalogue containing over 200 pages of products, as well as approximately six special sale catalogues during the year. A wide range of products are marketed including those for the home, garden, fitness, beauty, office, recreation and leisure. Prices range from $15.00 to $1,800. It also has a significant internet presence. Purchases can be made through the mail or on the internet. There are times that the internet will have specials that are not available elsewhere. Merchandise can be paid for by MasterCard or Visa. Customers can (a) order through the company's website or (b) mail in their order (with credit card information included) or (c) place an order by calling the company's toll-free number. The company has implemented an order-entry system. For orders received by phone or mail, computer operators take the customer order, check the availability of items for shipment and confirm the invoice amount with the customer. Once an order is taken, the system generates a shipping-and-packing document, places a hold on the inventory and prepares an invoice (and recording of sales) when the items are shipped. For orders received over the internet, the