Within the letter include the following: . Advantages and disadvantages of other manufacturing options: continue to make alarm and security products onshore (within the United States), offshore (e.g., potentially in China, India, or the Philippines), or outsource to a third party vendor. Differences between engineered costs and discretionary costs and how such a distinction may be relevant to their downsizing plans. Identify other concerns Mr. Roberts may not have considered but should evaluate (e.g., cross border regulations, export/import taxes, etc.). . Define what services you may or may not provide to Corporate Sentry, Inc. because of your existing audit relationship