Comparative advantage Sam and Madeline are partners at a management consulting firm. They are trying to determine which of them has a comparative advantage in creating the 25 slides required for a sales pitch to a prospective client. Sam can create 20 slides per hour. For other activities, he can bill clients $400 per hour. Sam's opportunity cost of creating slides is per slide. Madeline's opportunity cost of creating slides is 35% higher than Sam's. However, as the junior partner, her billing rate is 30% lower. Based on all of these facts, has a comparative advantage in creating slides.