Which of the following situations is an example of discharge by commercial impracticability? Which of the following situations is an example of discharge by commercial impracticability? A manufacturer finds that other competing manufacturers can produce an item more efficiently. A manufacturer becomes extremely short of raw materials because of an unanticipated war embargo. A manufacturer finds that it can no longer manufacture an item at the same cost that it previously could. A manufacturer becomes extremely short of raw materials because of the manufacturer's poor strategic planning