Following the tremendous success of iPods, consumer research has revealed that listeners do not only want to listen... they also want to sing $!$ ?Thus, Apple has developed the Nano PIY $($ Pavarotti in You $)$ ?a tenor emulation implant. Total R&D for this project has cost $ $55,000,000.$ ?The manufacturing equipment is estimated to cost $ $220,000,000$ ?and cost another $ $10,577,000$ ?to install, test and start $-$ up the manufacturing process.