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The owner of a small Ontario-based textiles manufacturer must decide whether to bid on two government tenders and, if so, at what prices. The owner must analyze each bid by calculating its direct, absorption, and full costs, consider the impact of adding each bid’s volume to the company’s current capacity level, and determine the differences between a one-time and multi-year tender contract. The owner also wants to look at the overall “fit” of the contracts with the company’s current operations and direction.

The owner of a small Ontario-based textiles manufacturer must decide whether to bid on two government tenders and, if so, at what prices. The owner must analyze each bid by calculating its direct, absorption and full costs, consider the impact of adding each bid's volume to the company's current capacity level, and determine the differences between a one-time and multi-year tender contract. The owner also wants to look at the overall "fit" of the contracts with the company's current operations and direction.

The general manager of Horseshoe Resort is finalizing the proposal for a new adventure park with his management team. Horseshoe is a recently purchased all-season resort, and new ownership wants to increase Horseshoe’s attractions to entice visitors to the resort in the summer months. The general manager wants to determine how best to use the land and investment money to cater to Horseshoe’s target market and add to its portfolio of activities.

The general manager of Horseshoe Resort is finalizing the proposal for a new adventure park with his management team. Horseshoe is an all-season resort recently purchased and new ownership wants to increase Horseshoe's attractions to entice visitors to the resort in the summer months. The general manager wants to determine how best to use the land and investment dollars to cater to Horseshoe's target market and add to its portfolio of activities.