Dilbert says, "If we build our software with no bugs, we can make a 10% return on our investment." Dilbert says, "But if we do a poor job, we can make a 40% return by selling upgrades and service." Dilbert says, "But don't worry. We only have the budget for a poor job." CEO says, "I can't remember if we're cheap or smart." Boss says, "Phew!"