The advantages of such a method are quite obvious. Technology is held constant. There are no problems of inflation. Problems of changing output mix are eliminated. As a matter of fact, such calculations are often made by corporations planning to introduce a new product. While the market research and product forecasting departments concentrate on preparing estimates of sales at different prices, cost estimators in a corporation (engineers and others) prepare estimates of costs for different levels of output. Then members of the pricing department take all the available data and calculate profitability at different prices and levels of output. It is through this process that product prices are obtained.