Background: Microsoft is looking to find $33 cost savings in production for their Surface tablet by choosing a new manufacturer and writing that reduction into their new contract When finding cost-savings in choosing a new manufacturer to produce the Surface tablet, instead of a current one, what are the implications for each division: Finance, Marketing, and the Windows OS divisions. What would be some recommendations for them, anticipating any objections they might raise, including your retort to those objection?

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