The topic of manufacturability and targeted costs focuses on the importance of identifying and the economics of the device under consideration at inception. It is critical that the targeted sales price is determined as a function of the business plan and the balance of the economic equation is completed prior to initiating development. The equation should consist of annual volumes, desired profit margin and targeted cost of good sold or in the case of a contract manufacturer, the acquisition price. Without defining these targets, the product will undergo development without consideration of the economics and may lead to the product never reaching commercialization. It is very possible that a great product is development but the economics, the sales price does not allow the product to be successful in the marketplace.