Sunday, December 29, 2019

Case Study, Mall of Americas Essays - 695 Words

Case Study MKT 113 Southern New Hampshire University Introduction The purpose of this paper is to present the marketing success, retail consumer trends, expansion and future marketing plan for â€Å"Mall of America: Shopping and a Whole Lot More. For over 20 years Mall of America has been able to attract over 40 million annual vistors driving by both local patrons and tourism. I will discuss my view on what I would like to see at Mall of America’s expansion facility and how that compares to the current facility. In addition to the selection of what vendors will occupy the space, but a marketing plan to appeal to new consumers to increase the number of annual visitors to Mall of America. Paragraph 1 The Mall of America has†¦show more content†¦Once you have the consumer at the mall, it is not enough to have them fulfill what they are there for, but to entice the consumer to want more. Example would be to add a small concert venue that would bring in concert goers for dinner, the concert and possible hotel stay. Paragraph 4 Mall of America managers should continue to market as a destination. When you market as a destination this relates to the local consumer and those visiting from outside the area. If hotels are added, marketing can offer vacation packages to include hotel stay, theme park tickets, movie tickets and aquarium tickets at discounted rates. In addition, the vacation package could include a 10% discount to all retailers in the mall for a specified period of time. Vacationers like to plan their vacation at a discounted rate, but also prefer to handle all the planning in one location and not have to contact several companies to plan a vacation. If Mall of America adds facilities that is similar to an all inclusive vacation package, they will continue to build on their success. Conclusion Mall of America has been very successful launching and maintaining a concept that most people did notShow MoreRelatedThe Civil Rights Act Of Michelle Alexander s The New Jim Crow902 Words   |  4 PagesPolice brutality, or the general brutality towards black people, is not a new issue in America. Over 700 unarmed African-Americans were murdered in 2015 alone. Michelle Alexander argues in â€Å"The New Jim Crow† that the criminal-justice system in America has purposely been used as a means for oppressing black people after the Civil Rights Act of 1964 was passed. In 1903, Hon. Frank Moss, a former police commissioner of New York City, published this paragraph: For three years, there has been throughRead MoreAssessment of Products and Services of Starbucks Coffee1385 Words   |  6 Pagesstands on the sidewalks. Major cities of Asia started to replicate a type of Western urban form-the shopping mall- in the late 1970’s and early 80’s. Malls were built one after another. Also part of the shopping mall is the fast food centers catering to the thousands of people visiting the mall everyday. Coffee drinkers who used to frequent coffee shops have embraced these big shopping malls and their instant-coffee-serving fast food centers. The number of coffee shops started to dwindle. PeopleRead MoreBurger King1185 Words   |  5 PagesCase Study: Burger King Beefs Up By Janet Mosha Burger King is the world’s largest chain of flame-broiled fast food restaurants. Its core competency is its flame-broiled burgers; whereas other fast food hamburger joints serve fried burgers or no burgers at all, Burger King offers the unique flame-broiled burgers with any options that a customer might like, consumers have the benefit of having a burger they cannot find elsewhere. Initially Burger King only sold burgers, fries, shakes, and sodas;Read MoreSwot Analysis : Athletes Warehouse1019 Words   |  5 Pagesowning a small business in America today is risky, as anywhere in the world, I can imagine. The risks are big, uncertain but rewarding. Twenty-eight million small business count for 54% of all US sales as of 2015. Small business as increased in the US 49% since 1982 according to the SBA. In this case review, Athletes Warehouse, I will review its strengths, weakness, opportunities and threats associated with its potential business plan. As a quick review, this case study takes place in the yearRead MoreAn Ethnographic Study On Individuals And Groups1329 Words   |  6 Pagesethnographic study on individuals and groups in airports. I have noticed that when I travel, I normally choose not to hold conversations with other people even though I am closed and confined quarters for long periods of time. Therefore, I wanted to observe if people interact more with their devices than with each other. Prior to my observations, I assumed that crosstalk is limited, and that technologies result in social isolation. I believed that the airport was a good place to conduct my study becauseRead MoreAn Analysis of Marks and Spencer1624 Words   |  7 Pagesshoppers. Heritage Mall manager Kirby Nishikawa said the shutdown hurts the shopping center. (Le Riche, 44, 1999). Marks and Spencer had about 585 square meters of mall space. It was the only outlet in the city and it brought in a lot of people, said Nishikawa. It s a shame (44, 1999). The mall is working on a redevelopment plan, said Nishikawa, but no details are ready to be released. But Adam Finn, director of the Canadian Institute of Retailing and Services Studies at the UniversityRead MoreQuestion: A Critical Review of Lindholm, K. J. Padilla, A. M. (1977). Language Mixing in Bilingual Children. Journal Child Laguage 5 327-335.1528 Words   |  7 Pagesutterances. Therefore, language mixing is a phenomenon of bilingual and happens in young children. The aim of this paper is to provide further evidences on the result of Lindholm and Padilla (1977) study in the article â€Å"Language Mixing in Bilingual Children†, and these evidences agreed with their study. The study reveals that bilingual children differentiate their two languages when they are increased the age. Extending of their research, the result provides that most English words appear in Spanish utterancesRead MoreDowntown Revitalization2082 Words   |  9 Pagesfew decades, this paper is focused on revitalization strategies, recognizing the process of decline, whil e identifying key strategies used in downtown revitalization efforts over the past fifty years (Faulk 2006). Downtowns, unlike suburban shopping malls or office complexes, evolved slowly over time, responding to changing technologies, social and economic patterns. A city’s identity relies heavily on the image of its downtown, so inevitably cities of all sizes commit themselves to achieving successfulRead MoreWhy Is It Important For All People Learn About Language Other Than Their Native Language?988 Words   |  4 Pageslanguages English, German, Russian, Arabic, Spanish, Finnish, Ukrainian and French. I know learning a language is a long a stressful process, but it will help you in the long run in any field of study. Learning all this has helped me throughout my life. An example of this is when I was at the Bayshore mall with some of my friends, and a woman who was wearing a Hijab was asking us where something was, but we really couldn’t understand her so I started talking to her in Arabic to help her out. LearningRead MoreAnalysis Of Martin Luther King Jr s Voice Echoed Across The National Mall 984 Words   |  4 Pages It has been half a century since Martin Luther King Jr’s voice echoed across the national mall with a message of optimism and unity to a quarter of a million Americans gathered to listen. A corner stone of American history now, the moment â€Å"I have a dream† first reached the eager ears of millions denied their due rights marks a turning point in American race relations. A period when black Americans would finally earn privileges long denied to them as citizens treated as anything but equals. Only

Saturday, December 21, 2019

The Constitution Of The Texas Constitution - 948 Words

Bigger is not always better, in the case of the Texas Constitution having the second longest state Constitution and the fourth most amended Constitution in the United States, makes it a difficult and complicated document. The Texas Constitution has been rewritten a total of six times since becoming independent from Mexico. The most recent being the Constitution of 1876, which is excessively detailed and exact due to the framers fear of a strong state government. The framers of the constitution placed strategically in the body of the Constitution rules restricting the government’s power. Making it inconvenient and difficult to reform the current Texas Constitution. There are four key functions of a Constitution. One function is stating the source of power and authority for legitimate state political institutions. Also in a state Constitution is the delegation of power, which explains how powers are granted and used by institutions and individuals. Another function is to prevent the concentration of political power, by supplying political mechanism such as checks and balances. Lastly, a Constitution explains the limits of political power. The general basic of a state constitution is somewhat reflected in the current Texas Constitution. The framers of the Constitution of 1876 called for a strong popular control of the state government, public officials would be elected by the people. When it comes to the limits of political power the Texas Constitution passionately limits theShow MoreRelatedTexas Constitution And The Constitution872 Words   |  4 Pages Texas Constitution Texas Constitution of 1876, written by ninety delegates, a majority of them white farmers, Grange, and Democrats. Fewer than seven percent of the delegates were African American, yet proving unity Texans restructured the Constitution with considerations of past attempts: creating limited power for government, popular sovereignty, and separation of powers for state and local systems. Considerably, Texas Constitution was no walk in the park; on the contrary, it was a struggleRead MoreThe Constitution And The Texas Constitution866 Words   |  4 PagesA constitution is an accumulation of principles and rules that establishes the character of a government. Additionally, by showing the authority each part of the government holds, it is describing the organization and regulation of the government and how a society must conform. The Texas constitution has been reformed on multiple occasions and is troublesome to amend due to it being highly restrictive and detailed. The process on how to amend the Texas constitution, the attempts and failure of theRead MoreU.s. Constitution And The Texas Constitution Essay1109 Words   |  5 Pages17, 1787, the U.S. constitution was signed. The U.S. constitution is a document that has a set of rules, guidelines, and principles that governs our nation. This constitution is the oldest written national document and has had 27 amendmen ts. The current Texas constitution is the seventh document written for Texas. The previous six were all when Texas was still apart of Mexico. The current constitution hasn’t been revised since 1876, which makes it the longest state constitution in the United StatesRead MoreU.s. Constitution And Texas Constitution Essay895 Words   |  4 PagesBoth the U.S. Constitution and Texas Constitution, demonstrate a parallelism between civil liberties that guarantees personal freedoms that the government cannot deprive from its citizens without due process, in which this case will demonstrate. In 1981, the parents of several school aged children of Mexican Origin filed a suit against Superintendent James Plyler, of Tyler, Texas, regarding immigration status. The Plyler v. Doe (457 U.S. 202 (1982)) case decision could not have happened prior toRead MoreThe United States Constitution And Texas Constitution908 Words   |  4 PagesThe United States Constitution and Texas Constitution are similar, but not indistinguishable. The constitution was made to prevent tyranny in the states from the idea of the Federalists who wanted to build a strong form of government that gave people rights without giving their representatives too much power. Additionally, both constitutions form a bicameral form of government, a House of Representatives, and a Senate. The Federalists wanted a strong central government to help the economic and socialRead MoreTexas Constitution Vs. U.s. Constitution956 Words   |  4 PagesTexas is considered a very diverse and unique state in many different aspect s. It is the second largest state with more than twenty-six million people residing. People all over the state live in a variety of environments, cities, suburbs, rural areas, you name it. Of course though, like in everything else, there are always both positive and negative things. However, despite the fact that Texas have very high poverty rates and it has the second highest income inequality, Texas is a very interestingRead MoreTexas Constitution Vs. U.s. Constitution Essay1362 Words   |  6 PagesAs far as the Texas Constitution in comparison to the U.S. Constitution, they are much different. There has always been much talk about how the Texas Constitution is very long and poorly put together. I believe Texas and the people in it have tried to keep Texas very traditional and old school as possible. In my opinion, they have continued to add things to the Constitution to keep away from progressivism and to not allow the U.S. government to dictate what they will and will not do. There is alwaysRead MoreThe Federal And Texas Constitution1143 Words   |  5 PagesThe Federal and Texas Constitution, despite both being created to outline governmental power, differ in the enforcement of the order created by focusing on entirety of the country and the individual people respectively. This is shown through the extent of control on legislative power, the issues presented in each Bill of Rights, and the overall fluidity of the document while in effect. The Constitution of the United States, signed September 17, 1787, is the basis of all government in the UnitedRead MoreThe State Of The Texas Constitution1241 Words   |  5 Pages The Texas constitution is one of the oldest constitutions which was initially adopted in 1876. Since the adoption of the Texas Constitution, the Legislature has proposed 662 amendments. Out of these amendments, the electorate has approved 483 while the voters majority has defeated 179. From the many modifications and many more proposals pending or that are yet to come, it is evident that the Texas Constitution is not a perfect one as many other constitutions of individual states. As arguedRead MoreTheu.s. And Texas Constitutions Essay1005 Words   |  5 Pagespeople of Texas have seen many changes to state government since receiving their independence from Mexico. The state has been governed by six different constitutions. The most recent was written during the Constitutional Convention of 1875, and adopted February 15, 1876 by popular vote. This constitution contains sixteen articles, and four hundred eighty-three amendments. Throughout thus essay, the role of the state constitution will be examined along with a comparison of the U.S. and Texas Constitutions

Thursday, December 12, 2019

Nursing and Care free essay sample

The concept of Synergy can be applied to the practice of nursing by means of education and service. To obtain Synergy in nursing the nurse’s knowledge and skills are able to meet the individual needs of the patient population that is presented. Currently in Western Pennsylvania, there is a rising number maternal substance abuse during pregnancy. This epidemic in turn creates a different type of population in infants than other areas of the Neonatal Intensive Care Unit (NICU), with specific healthcare needs. One area that is lacking synergy is the care of this rising patient population of infants suffering from Neonatal Abstinence Syndrome (NAS). This creates a gap between nursing education and clinical application. Due to the rise in NAS infants it is important for nurses to be educated in proper care for an infant presenting with this diagnosis, symptom management, communication skills, and the fundamental knowledge Neonatal Abstinence Syndrome. Poor patient outcomes can be caused by a lack of understanding addiction. The Vermont Oxford Network states, â€Å"Fear of stigmatization, discrimination, child removal, poor treatment, and criminal prosecution has deterred women from seeking care. However, the research suggests that providing substance dependent women with comprehensive healthcare, drug and alcohol abuse treatment, and social support improves pregnancy, birth, and child development outcomes. † (Horbar, Soll Buus-Frank, 2013) When the infant is admitted into the acute care setting, the care needs of these patients should focus less on the immediate outcome, and more on what will create the greatest good for each patient as an individual. There is an essential need for the development of collaborative solutions for care and education in the healthcare setting for the care of this rising population. Often this would be to provide care with a realistic goal of maintaining optimal levels of comfort with minimal side effects of withdraw. â€Å"About 40% of infants who exhibit withdrawal symptoms can be treated without medication. † (White, 2013) Nurses who take time to ensure a level of comfort will help to alleviate symptoms of NAS withdraw and also help support the family in their infant’s care. In addition to providing comfort will help decrease the need to be medicated for withdraw and ultimately will lead to a shorter hospitalization. The manager of a Neonatal Intensive Care Unit will need to address this issue and implement change in order to improve patient outcomes. The competencies that make up the Synergy model are clinical judgment, advocacy and moral agency, caring practices, facilitation of learning, collaboration, systems thinking, response to diversity, and clinical inquiry. For the NAS population advocacy, clinical judgment, caring practices and facilitation of learning are most important. Advocacy proposes the nurse to serve as a moral agent to work on the infant’s behalf in order to provide the greatest good to help resolve concerns that are both clinical and ethical. Clinical judgment is the ability for the nurse to take on the leadership role to care for their patient. Infants are unable to make healthcare decisions; the nurse must consider the parent’s wishes and what the result the nurses’ actions will yield for this infant. These actions must positively contribute to their plan of care overall. Caring practices creates a compassionate and therapeutic environment for each the patients, recognizing the unique needs of each infant. The nurse acts as a facilitator of learning when he/she incorporates the understanding of the infant’s family into the care. The Synergy mode includes patient characteristics, which are, resiliency, vulnerability, stability, complexity, resource availability, participation in care and decision-making and predictability. For the NAS population the patient characteristics would immediately associate complexity, vulnerability, and participation in care and decision-making. Complexity as referred to as to the multitude of symptoms that are to be considered for proper care of the patient. These infants are unable communicate pain, symptoms needs, and what their desire’s are. For example, these infant’s cry and are inconsolable until the nurse goes through a trial and error until he/she figures out the needs of the child. They do not understand what is happening to them. Vulnerability includes the stressors that these patients will be exposed to that may affect outcomes. The infants depend on the decisions their families and healthcare professionals. Increased length of hospital stay can lead to problems that may decline in their already compromised condition, for example, infection. Lastly, the NAS patients are vulnerable due to the fact that they are unable to make their own healthcare decisions and have to depend on parents and healthcare providers to be speak on their behalf. The parents participate in care as they receive information and help assist in the care for their child. Analyze the Case Nursing education places emphasis on clinical presentation, physical stressors and conditions that affect the patient and their associated treatments. Increased education is needed for nurses on the postpartum and NICU units about the treatment for this specific patient population. With the increase in drug dependent mothers there seems to be little nursing education provided on postpartum and NICU nursing units about the care for these infants, and this issue needs to be addressed. â€Å"Infants with NAS have higher rates of neonatal complications, prolonged lengths of stay and consume substantial NICU and hospital resources. Further, they impose a growing burden on already strained healthcare resources because state Medicaid expenditures are disproportionately impacted. † (Horbar, Soll Buus-Frank, 2013) The administration and education team needs to identify this problem and incorporate teaching and updated research on these units. One competency that lacks synergy in the nursing care of the NAS population is collaboration. â€Å"Collaboration enhances the capacity of a group and increases the potential for success. † (Hardin Kaplow, p. 75, 2005) It is not uncommon when different discipline areas such as the nurse, doctor, social worker etc. identify different goals for the patient. Poor communication causes the team to not work in unison to collaborate and work towards a common goal. â€Å"A key to collaboration is the communication that must exist between the patient, family, and health care team members as well as among members of the health care team. Another synergy lacking competency would be caring practices, which is the unique nursing care provided to the patient and families. Within the NAS population nurses have to recognize the differences and incorporated them into the infants care. Having compassion and creating a calming environment help provide comfort in a therapeutic environment. Often times the NAS population is considered as level II care, this allows for the nurses to take on a multiple patient assignment of three to five infants at a time. The NAS population is unique; they require much coddling and almost constant attention from the nurse. Having greater than three patients causes a great disadvantage to these children due to the nurse having to spread herself thin to meet the basic needs of feeding, changing and medicating, the nurse does not have adequate time to rock and soothe the infants causing greater withdraw symptoms. The rational decision-making model will help identify and implement the appropriate changes that are essential in optimizing care for the NAS population. Improvement in the education of the healthcare staff will create better patient outcomes. This decision making process includes three steps to achieve this objective: identify possible outcomes, determine probability of each outcome, and take action with the highest probability to achieve a positive outcome. The considered actions are increased in-person training, mandatory review of printed materials, or an on-line training course. The greatest positive outcome would come from increased in-person training. Create a Change Proposal Part of the nursing orientation for staff will be to participate in a class specified for the training related to care of the NAS infant prior to working in the NICU. Written material as well as a presentation will be provided. The attending physician will make a statement about services provided to the NAS infant, medications and important facts that the physician would like in report. For the staff nurses’ senior nursing projects are assigned yearly and are presented to maintain their status on the unit. Assigning NAS care to a few nurses each year will keep the most up to date research on the unit. These nurses will participate in Internet presentations that focus on quality, safety and care for infants and families of and NAS infant. Finally, a staff member from the social work team will join and present his/her role in the case of a NAS infant. The unit will provide CEU’s for this training. This proposal will affect the unit internally by involving the management team and multiple staff disciplines. The management team will help aid in this proposal by providing a day that is designated this additional training and appoint the appropriate nursing, physician and social work staff to participate in running the program. Finally obtaining CEU’s approved by the state board of nurses to offer education credits for after the completion of training. The designated nurses assigned to NAS as a senior project must keep up to date with the training information prior to the class of new staff, doing so will ensure they are prepared for questions that may arise. With this proposal the staff has the potential to increase the patient stability, outcome and satisfaction. Also this proposal will be aimed to help the nurses caring for NAS infants to promote patient care through evidenced based research. A change model that applies to this proposal would be the Lewin’s change model. This model is based on unfreezing, moving, and refreezing. First the unfreezing stage, the current beliefs and ideas will change with the desired outcome. The health care team will sufficiently identify the epidemic and need for changes in care for the NAS infant, inspiring the education and treatments needed to move the staff towards bettering practices. Lastly, refreezing, the nursing staff will have a new outlook or attitude towards NAS infants. Changes in the treatment process will be instituted based on the staff’s new outlook. Having the knowledge and resources for the care of the NAS infant will allow the care team to handle each unique case with evidenced based approach. Along with any type of change there will always be positive and negative outcomes on the environment. Positive outcomes will include an influx in nursing knowledge, better patient outcomes and an increased amount of resources for the staff. Negative outcomes may include not having the adequate amount of staff to run this program and the biases formed by individuals prior to participating in this class. A way to follow up with the care provided to these patients and their families would be an optional survey completed by the families allowing the unit to see their strengths and weaknesses. The survey will allow for improvement of care. â€Å"Nurses who have confidence in their ability to positively impact maternal parenting behaviors through education and skill building may impact patient care outcomes. It is imperative that the management and supervisors recognize the issues that nurse’s experience when caring for NAS infants. Educating staff will allow for a balance of practice and the nurses actions. Instituting this educational program will provide synergy to the NICU units and the epidemic of withdraw infants. The unit directors will be able to see that the changes to the unit and education instituted has worked when NAS infants have a shorter hospital stay, a decrease in the use of morphine and phenobarbital and finally patient/parental and nurse satisfaction. In conclusion, with the epidemic of substance abuse mothers on the rise it is imperative that neonatal nursing units properly educate their staff about the treatment and care of NAS infants. With the changes proposed in this case the care of this specific population will be enhanced. These infants are very fragile and require a lot of special attention. The proper care and education could make the world of a difference in a baby’s life.

Thursday, December 5, 2019

Precision Worldwide, Inc Havard Case Study free essay sample

SUBJECT: Precision Worldwide, Inc. RECOMMENDATION: My recommendation for Precision Worldwide, Inc. (PWI) is to immediately stop the production of steel rings. PWI then needs to sell the remaining steel rings to at least recoup some of their initial investment. In the meantime they should start producing, selling, and distributing plastic rings to their entire market of customers while attracting new customers who may prefer this new option. CONCLUSION: By changing their production offering to the plastic rings, PWI will create more profit which in turn will keep them ahead of competitors in the industry. The remaining 15,100 steel rings will have to be calculated as a sunk cost. With this new product offering, PWI will be able to acquire new clientele across the globe and still be able to maintain the loyalty of their existing patrons. RESULTS: When PWI sells 100 plastic rings, they are expected to make $838. 25 more in profit than the sale of 100 steel rings. It costs $1107. 90 to produce one hundred steel rings. When that is compared to creating a hundred plastic rings, which only costs $279. 65, it becomes more evident why PWI should switch their product line. Plastic rings are also more durable than their steel counterparts and ultimately a better product overall. APPENDIX: The choice that Precision Worldwide, Inc. must make can essentially â€Å"make or break† them. Hans Thorborg, the General Manager, faces a predicament with how to deal with their existing and the in process inventory. He also has to come to a decision regarding the materials that have been obtained for inventory but PWI did not have the chance to actually process them before the change was made. Before Thorborg can make a decision, there are three main factors that need to be taken into consideration: the opportunity costs, the product substitution, and sunken costs. I would recommend that Precision Worldwide, Inc. immediately start producing the plastic rings that were created by Bodo Eisenbach and halt the production of the steel rings. The sale and distribution of the plastic rings should begin immediately after to all of their branches so that way PWI can start earning profits as quickly as possible. PWI currently has a specialized inventory because the steel rings that they produced were made from a unique type of steel. There would be sunk costs that would ultimately come from the failure of PWI to sell back the specialized steel because of the same features that make the steel unique would in the end be the reason that they are difficult to resell. There is over $390,000 in estimated costs of the specialized unprocessed steel and the already completed rings, as well as steel rings that were a work in process. By immediately stopping production of the steel rings PWI will lose quite a bit of money, but in the long run they will be able to bring in a larger profit and more clientele with the production of the plastic rings. To minimize the amount of that Precision Worldwide, Inc. stands to lose (close to $400,000); they can raise its opportunity cost by bringing to an end the work in process of the specialized steel rings. During the production phase of the new plastic rings, PWI can try to sell all of the remaining steel rings that they have in stock. By doing so, they will be able to decrease the amount of money that they stand to lose when switching product lines. The new profit margin is $828. 25 per hundred rings (Cost of the steel rings $1,107. 90 minus cost of the plastic rings $279. 65). PWI has the potential to earn $1070. 35 per one hundred plastic rings because they are going to be sold at the same price as the steel rings $1350. By completing a product substitution, PWI will help reduce the debt and hopefully increase the amount of sales by generating new customers and maintaining the trust and loyalty of their current clientele. Due to the profit margin being over $1000/100 rings sold, PWI will be able to completely wipe out their debt in a matter of a few months. Although there will be competitors selling other plastic rings, they will be few and far between. PWI will be one of the first companies to sell it therefore obtaining more of the market share and becoming a leader in this field. The fact that PWI is worldwide will prove to be an advantage in generating new clientele in new areas by being the first to have the merchandise in their regions. By creating new clientele, PWI will produce larger profits and hopefully due to the quality of their product offerings, trust and loyalty in the new clientele. Company shareholders will also have more trust in PWI for making a wise decision and eventually increasing the value of their shares. Fortunately for PWI that the profit margin is high enough to offset the quantities of plastic rings that are sold. Since they are stronger and more durable than the steel rings, less plastic rings will be purchased. One of the reasons that Precision Worldwide, Inc. eeds to take the risk in producing the plastic rings is because they can afford to halt production of the steel rings. After taking into consideration their opportunity costs it would be the wisest decision for GM Thorborg to proceed with the production of plastic rings and immediately halt the production of the steel ones. PWI not only stands to bring in larger profits in the long term, they will also open the eyes of consumers who w ill soon become their clientele due to a better product offering APPENDIX: Fixed Overhead: Item Plastic Rings Steel Rings Material$17. 65$321. 90 Direct labor$65. 50$196. 50 Direct o/h $52. 40$157. 20 Total$135. 55$675. 60 Item Plastic RingsSteel Rings Profit Made (per 100 sold) $1,070. 35$232. 10 Life of Ring 8 Months 2 Months Steel profit x4 (plastic lifespan) $928. 40 Profit Difference $141. 95($141. 95) Total Revenue: Item Plastic Rings:Steel Rings: Profit per 100$1,350. 00 $1,350. 00 Cost per 100 $279. 65 $1,107. 90 Total $1070. 35$232. 10