Give your thoughts about the following discussion; The first recommendation I would give Dragon Development would be to lower the amount of homes they will be building. With the decline in the real estate market it does not make sense to have a high number of houses be in development. The next thing I would suggest is if they lower the amount of homes they build they can increase their architectural fees, design fees, and labor fees. They are able to do this since the demand for homes will be lower and they market is in decline they can raise the fees in order to more profitable and lower the cost gap. The last thing I would suggest is since each house they build comes with the land cost of $70,000 per home they can make the homes bigger so they can get more profitability with the designs and add to the specifications that the homes will have to make them more desired. The cost gap of $70,000 will hopefully be reduced with these suggestions