A recent book on the Lancaster relates how 'Bomber' Harris tried long and hard to persuade Shorts to cease manufacture of the abysmal Stirling and start making Lancasters, or even components of Lancasters. Shorts, however would have none of it, claiming that it would take too long to retool for the Lancaster. I'm inclined to wonder just how many lost lives could be attributed to a cost accountant's reluctance to invest in tooling (even British wartime levels of tooling) and, of course the lost 'cost plus' production that such a switch over would have entailed.