Accounting Clara Ltd has developed a new mechanical Nutcracker doll for use in ballets, theatrical productions and well known department stores for their Christmas displays. One famous department store is interested in purchasing 30 Nutcrackers for use in its iconic London store. This department store has requested the Nutcrackers to be available in one months’ time. The Nutcracker is predominantly made of wood, which requires carving, but includes some intricate clockwork mechanisms which need attaching to the wooden body. The