stanley is further frustrated the firm's inability to afford to hire a software developer to complete development of a cost estimation package that is believed to have blockbuster sales potential. Stanley began development of this package 2 year ago, but the firm's growing complexity has forced him to devote more of his time to administrative duties, thereby halting the development of this produst. Stanley reluctance to fill this position stems from his concern that the added 80000 per year in salary and benefits for the position would certainly lower the firm earnings per share EPS over the next couple of year. Although the project's success is in no way guaranteed, Stanley believes that if the money were spent to hire the software developer, the firm's sales and earnings would significantly rise once the 2-3 year development