When a consultant is hired to boost a factory's profits, economic theory collides with shop floor reality to create a deliciously dry social comedy starring Anthony Hopkins, Ben Mendelsohn, Russell Crowe and Toni Collette. Wallace is a time and motion expert. After a lifetime of turning men into machines, Wallace has become bereft of emotion, treating all with a frigid indifference. But when he arrives at Balls Moccasin factory he is unnerved by the welcoming reception from the unsuspecting workers. For in this workplace, footwear manufacturing offers only occasional distraction from the pastime of gossip and debate. Upon finishing his report, his solution is to sack the staff, cease production and change to imports. But as he is unwittingly drawn into the factory's family atmosphere he begins to consider the consequences of his advice. Has the man gone soft or will the old Wallace return and push for closure?