Whether this prints correctly as a first and second page will depend on the font you have selected for your browser. The "End of Page" note should appear at the bottom of p. 1. If it doesn't try changing your font size under the Edit/Preferences menu.		Mr. Francis W. Walczak                     October 1, 20xx                         2   Background and Study When you installed your current equipment, it was considered state-of-the-art, and, in the right environment, it would still be good equipment. Because each piece of your current equipment is capable of processing only one unit at a time and is limited by the skill and efficiency of the operator, however, your production capacity is limited to the speed at which an operator can work over the duration of his or her shift.
Lead the reader by reviewing the facts.		Our study of your lathe and press operations revealed that your workers are remarkably efficient on the job. While we did identify a number of areas where increases in worker efficiency would result in small increases in productivity, we discovered no major problems where significant gains could be achieved. This finding supports your own assumption that the outdated equipment is your principal roadblock to improving your productivity.
Blend outcomes by providing the information the reader needs to make an informed decision.		Because current equipment, including the recommended units, are computer controlled, the computer on the Master Lathe and Master Press can drive virtually any number of additional units. With new equipment, the speed of your production would be determined by the equipment and not by individual operators. Once the program is set and the equipment starts, the equipment will run at the optimal speed based on the nature of the production run.
		Costs and Other Concerns
		The initial capital expenditure is significant, and you will incur additional expenses during the change-over process and in training your personnel on the new equipment. Nevertheless, by taking advantage of the increased capacity, you should be able to recover your total investment in approximately three years. We suspect that a number of smaller firms in the Flagstaff area would be interested in your old lathes and presses, which are well-suited to short runs of custom product.
		By reassigning and retraining personnel, you could effect the increase in efficiency and capacity without reducing your work force. We recommend that the personnel who become unnecessary in production be transferred to Quality Control and Packaging. Dorsaneo Management Consultants, 197 Red Bluff Drive, Flagstaff, is well-equipped to help you determine which employees are best suited for running the new equipment and for reassigning the others.
		Summary of Services and Charges
Motivation in this case (and in most reports) should depend on the quality of the information provided.		Our services and charges are itemized on the enclosed invoice. In addition to the time we spent in your facility observing workflow, timing procedures, and interviewing your employees, we spent an additional 18 hours researching the operations and equipment at similar manufacturing plants in Arizona, New Mexico, and Colorado.
		We also solicited information from the major manufacturers of lathes and presses and spent 6 hours reviewing that material and discussing your options with the most likely suppliers. We are also supplying you with complete data on all our observations and the timing of the workflow in your plant and with summaries of our conversations with your employees, personnel at similar manufacturing plants in the four-state area, and with manufacturer's representatives.
Letter reports and letters of transmittal for formal reports often end by thanking the reader for the opportunity to have conducted the study and offering to do similar work in the future.		Please let me know if you have additional questions I or one of my staff can answer for you. We have appreciated the opportunity to complete this study for you, and please let me know when we can help again. Sincerely,
		Linda R. Armbruster President
		3 enc       Invoice       Time and Motion Data       Summaries of Conversations

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