Woodworks-4-Kids (W4K) headquartered in Playland, USA, manufactures, wholesales, and retails hand-made wooden toys.  In addition, W4K conducts woodworking classes in its local area.  The traditional approach to woodworking and toy production has generated success in the past and continues to undergird future plans.  W4K plans to grow its current sales by 10% in the next year by repositioning its wooden toy products to be the premier educational-oriented offerings.  Also, W4K will shift its distribution channel focus by targeting large discount retailers/superstores versus smaller, less profitable boutique stores.  This repositioning, focused targeting, and the corresponding promotion efforts should increase overall firm profitability by 15%.