Because of the industry's extremely cyclical nature, paper companies continually seek ways to cut costs while striving to maintain a unique level of customer service to distinguish themselves among competitors. This case allows students to consider how to manage the finished-goods and work-in-process inventories for a small/medium-sized company. To reach a decision concerning the Master Roll Program, students must consider customer-service target levels, inventory carrying costs, forecasting accuracy, quality issues, and worker motivation.