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          instructions from B&L Inc. as to which SKUs B&L Ireland was to be           
          responsible for assembling.  The production budget was designed             
          to identify the resources (i.e., the necessary personnel and                
          sunglass parts) required to meet the production plan.  The next             
          stage of the production planning process was to prepare the                 
          production forecast.  That occurred approximately three months              
          prior to the planned production and allowed B&L Ireland to order            
          the necessary sunglass parts from B&L Inc. and B&L GmbH in time             
          to begin the required production.  The next phase in the produc-            
          tion planning process was to prepare a production schedule that             
          occurred one to two weeks in advance of actual production.  The             
          production schedule was prepared by the production supervisor and           
          the materials supervisor and was based on what parts and produc-            
          tion personnel were available at that time to meet required                 
          production as set by B&L Inc.  Manufacturing orders were issued             
          from the production schedule.  The manufacturing orders specified           
          which SKU of sunglasses was to be assembled.  Based on the                  
          manufacturing order, parts were issued to the operator (viz., the           
          assembler) so that the assembly process could begin.                        
               B&L Ireland was responsible for hiring its own production              
          personnel and for negotiating union contracts for its sunglass              
          assembly operations.  B&L Ireland also retained outside consult-            
          ing firms (1) to develop a job evaluation system for determining            
          the relative level of skill required to perform the various                 
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