2 Newton Electronics Ltd could agree to another business manufacturing and marketing the product under licence. A multinational business, Faraday Electricals plc, has offered to undertake the manufacture and marketing of the product, and in return will make a royalty payment to Newton Electronics Ltd of £5 per unit. It has been estimated that the annual 14.5 CHAPTER 14 MAKING CAPITAL INVESTMENT DECISIONS number of sales of the hearing aid will be 10 per cent higher if the multinational business, rather than if Newton Electronics Ltd, manufactures and markets the product.