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          production failed a quality inspection and were returned to the             
          original operator for reworking.                                            
               B&L Ireland undertook a number of steps to improve the                 
          quality of the sunglasses it produced.  In May 1983, B&L Ireland            
          established its own training program to ensure that its employees           
          were competent to produce quality sunglasses.  At that time, B&L            
          Ireland employed one of its quality assurance auditors to serve             
          as a full-time instructor.  During 1985, B&L Ireland hired a                
          second full-time instructor to become an instructor in assembling           
          metal sunglasses.                                                           
               In a further effort to improve the quality of the sunglasses           
          it assembled and in order to help B&L Ireland establish standard            
          operating procedures for its sunglass assembly operations, during           
          1984, B&L Ireland's sunglass assembly operations underwent a                
          quality audit performed by the quality manager of its contact               
          lens operation.  Shortly thereafter, the quality assurance                  
          manager for the sunglass assembly operations was replaced.  In              
          its production budget for its second year of operations (viz.,              
          1984), the management of B&L Ireland also reduced the estimated             
          number of SKUs to be produced by it as part of its continuing               
          effort to improve the quality of the sunglasses it assembled.               
               B&L Ireland's training program for operators lasted 13                 
          weeks.  When a new operator started, the instructor showed that             
          person the workstation and told that person the names of the                
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