Ruth Handler of plastics, Lucite and Plexiglas. Ruth Handler suggested that he start doing this commercially and they began a furniture business. Ruth Handler worked as the sales force for the new business, landing contracts with Douglas Aircraft Company and others. Her husband Elliot Handler and his business partner Harold "Matt" Matson formed a small company to manufacture picture frames, calling it "Mattel" by combining part of their names ("Matt" and "Elliot"). Later, they began using scraps from the manufacturing process to make dollhouse furniture. The furniture was more profitable than the picture frames and it was decided to concentrate on toy
Ruth Handler manufacturing. The company's first big-seller was the "Uke-a-doodle", a toy ukulele. Ruth Handler claimed her daughter Barbara, who was becoming a pre-teen, played with paper dolls by pretending they were adults. Handler noticed that in such play, children would act out future events, rather than the present. Handler noted the limitations of the paper dolls, including how the paper clothing failed to attach well. She wanted to produce a three-dimensional plastic "paper doll" with an adult body and a wardrobe of fabric clothing, but her husband and Mr. Matson thought parents would not buy their children a doll with a