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As it has been previously noted moving production to Turkey will be the best possible step in growing our business. It is a known fact that Turks have a very strong work ethic. Another key advantage is Turkeys low wage rate, significantly lower than others in the region. In America average employee for Jarcs Incorporated get paid $12 per hour. If we move production to Turkey, employees should get paid a generous $3.50 per hour. Employing 300 workers in Turkey will cost an average of $1050 as compared to $3600 in the US per day. This rate is a significant difference, as the cost of employment in America nearly quadruples the costs possibilities in Turkey. Factory hours would consist of three 8 hour shifts. Beginning at 9 and running to 5, one hundred workers will be in the factory producing a