[Borodog]

A dairy company wishes to up milk production hires a chemist, an engineer, and a physicist to each come up with plans. After six months a meeting is held where the results of their individual researches are to be presented to the company's board of directors.

The chemist presents his results. He has come up with a feed additive that results in both a 6% increase in milk output as well as milk that lasts 8% longer before spoilage.

Next the engineer presents his design modifications of the milking machine, which can milk cows at a 7% higher rate than previous designs, and also reduces teat chafing, leading to less agitated, and hence more productive cows.

Lastly, the physicist wheels in a large blank chalkboard, upon which he draws a large circle and says:

"Assume a spherical cow . . ."