match the Statement of the Alternative with its expected or logical impact. - Before making a budget decision, West should contact corporate offices to see if additional funds are available for R&D. - If additional funds are unavailable, the budget committee needs to make some compromises and come to a consensus-it should not be an all-or-nothing proposition. - West should also ask the accountant, Preston, to make a three-tiered analysis of the project. - West must also resolve his mixed feelings about the possibility of Spinks leaving. West needs to approach Spinks, praising him for what he has accomplished in the R&D department and asking him to help spread that high degree of morale across the company. 1. Spinks' project would have a long-term effect on the entire industry, and possibly, the parent company would contribute to the R&D project. 2. Funds should be allocated for both R&D and for upgrading essential equipment. 3. By doing this, the company can see a best-case scenario, a worst-case scenario, and (3) a probable scenario. 4. West needs to make Spinks an ally rather than a potential deserter