After the first value engineering stage was completed, a major review of the new model was conducted. This review included an updated profitability study and an analysisi of the performance characteristics of the model. In the profitability study, the expected profitability of the model iben by the target price minus the target cost was compared to the latest estimates of the capital investment and remaining research and development expenditures required to com;lete the design of the product and allow production to commence.