Philip receives an advertisement by email from CostPlus Ltd which states: 'We can offer "state of the art" accountancy software for small businesses at a price guaranteed not exceeding RM2500'. He immediately telephones CostPlus and places an order.

However, after discussing the matter further with CostPlus representative, it becomes apparent that the actual cost of installation would exceed RM4000. Philip therefore withdraws his order.

Next day, Philip telephones TectMech. He leaves a message on the answering machine accepting the offer of RM3000 made by Margaret, the Managing Director of TectMech and at the same time asking whether the cost will include on-site training for any new staff he employs over the next six months. Subsequently, Philip has second thoughts and telephones TechMech to cancel his order. The secretary, now on duty, points out that she has passed all the answering service tapes over to Margaret who would be listening to them shortly but she would make her note of his wishes.

Advise Philip whether he has concluded a contract with CostPlus and TectMech.