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A Better Plan Therefore, a better plan would include an R&D project that drops the MTBF rating (lower material costs allow you to drop your price) and perhaps moves Bid squarely into the Traditional segment. Since decisions are made on January 1st, your planning would include a Revision Date as early in the year as possible, a January price cut, and perhaps additional automation to reduce unit costs. The goal is to convert your product from High End to Traditional in one step.