McDermott and Petra are currently manufacturing their own brand of playing cards. Given their connections at the major casinos, McDermott and Petra expect to have ample demand for the product in the years to come. The manufacturing process consists of the printing of the design on specialized paper (rank and suit), the cutting of the specialized paper into individual cards, the specialized gloss applied to the cards, and the sorting of the cards into their respective order. The cards are then packaged in cardboard boxes (also manufactured by McDermott and Petra and wrapped in purchased plastic. Recently, they received an offer from Worm Incorporated. Worm offered to sell the cardboard boxes used in the packaging directly to McDermott and Petra for $1.69 per box. Boxes would be received, and the only remaining step required of McDermott and Petra would be to place the manufactured cards in the box and wrap the boxes in plastic