R B Fashions Ltd (RBF)RBF was established in 2001 and over the past twenty plus years has become one of theUKs largest manufacturers of high quality womens clothing for leading retail brandssuch as Boden, Jaeger and Whistles. The company owns their Head Office property inLeeds and they rent three factories in Leeds, Bradford and Huddersfield respectively, aswell as owning a warehouse, also located in Leeds.Despite the challenges resulting from the UKs decision to leave the European Union(Brexit) and the Covid 19 pandemic, RBF has continued to remain profitable. However,over the past five years profits have fallen significantly.The Board of Directors have been discussing the latest financial data (see Appendix 1)and how best to return the company to the high profit levels seen in previous years.The directors have made the following decisions:Decision 1To close two of their three UK factories and outsource all current production tomanufacturers in countries such as Turkey and Egypt. This will also require an increasedrole for the companies Head Office which, in addition to their current roles of sales,customer liaison and production planning & technical support, will require setting up twonew sections for import and export logistics and pattern cutting.Decision 2To use the third factory to manufacture female fashion clothing for 16-25 year oldswhich will be sold exclusively online under the companys own brand name RobeBeau.The Leeds warehouse will become the storage and despatch facility for the online salesof RobeBeau branded clothing. An investment of £100,000 will be needed to purchasethe technology needed for the online store.