You are the Vice-President for Sales at a major Automobile Company. In response to current needs you have developed an economical sub-compact vehicle. You anticipate selling 11 million vehicles on this production run.

One of your engineering teams discovers that due to the design there is a higher probability of the vehicles catching fire upon rear impact accidents. You are given a Cost /Benefit Analysis which shows it will cost $22.00 per vehicle to change the design at a cost of $242,000,000.00. This change will result in 180 less deaths.

The National Highway Traffic Safety Administration shows the "cost to society" for each estimated fatality is $400,000.00.This means the design change will save $72,000,000.00. Using the standard Cost /Benefit Analysis it appears that it does not make sense to make the design change.

How does Utilitarianismand Profit Maximization apply to the decision to make the changes?