You are a business planner and accountant. Part of your expertise is in helping prospective business owners evaluate the various manufacturing and supplier options available based on the product they manufacture. You have a long history of working with widget manufacturers, which is why Gloria is meeting with you. Additionally, you are an expert in global business issues and can help Gloria review foreign supply options, including the applicable laws, customs regulations, and tax implications of using a foreign supplier versus a domestic supplier. Gloria has come to you to get some advice on which supplier will best meet her needs and objectives.

Key Players Gloria Smithson Glorias business is doing well. She has been manufacturing widgets in the United States, however, the costs...