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A company is developing a new product, code-named Product Q. The company's leaders have not yet decided which of two plans to implement. Under Plan A, the new product would be released to the public 12 months from now. Under Plan B, it would be released 18 months from now. Those who favor Plan A do so because they have reliable evidence that a competitor is planning to develop a similar product and there would be a significant marketing advantage in releasing the product first. Those who favor Plan B point out that the 12-month development cycle would require such an intense concentration of effort that other important projects not involving Product Q might have to be postponed. : Two Part Analysis (TPA)