A lawyer who represents clients suing McNeil offered the following observations: “It [McNeil] markets itself as a company that takes children’s safety very seriously and that’s why they can charge a premium price for the Tylenol. People are willing to pay a premium price because of a reputation for safety. Now they’re being deceived.” Another lawyer who represents companies before the FDA added, “The value of the brand is such that that’s got to be the first thought.” What thoughts are the lawyers offering on cost analysis in ethical issues through their experiences and observations?