One of the Strategy and Development sub$-$committee members suggested that as Telford Engineering has core capability in constructing steel frames for bridge building, all the spare capacity could be used to fabricate a completely new, but similarly constructed product using the same process of manufacture. The proposal is to start producing $$booms$$ or $$jibs$$ for large crane manufacturers. This would cost $$240,000$ in additional development costs to convert and create spare capacity, but will open a completely new higher value market for Telford Engineering, increasing the current sales value by $20\%.$ The higher sales margin would mean that the total cost of materials for this product will only be $25\%$ of sales.