Essays on Ski

The project objective is to build the world’s largest indoor ski resort which is located in a desert inside of Dubai. This means that a dedicates team of engineers, and other workers have to go against all the odds and give tourists the fun they deserve by ensuring that this project would be able to support skiing in the desert. This means that almost everything has to be artificial starting with the slope and not to forget the snow. The overall objective is not only to encourage investment but also to promote tourism in the area. The ski ...

Supply chains and the logistics associated with the same are something that all companies have to deal with at some level. This is true, of course, of manufacturing and product-based businesses. However, it is also true when it comes to businesses that supply services. Even if there is a marked difference between the two business types when it comes to supply chains, it is important to note that both supply chain frameworks and types must be taken seriously. The important aspects that exist within both frameworks would include the overall design of the applicable supply chain, how decisions are ...

In this paper, the role of Joseph Dunn’s leadership at Ski Emporium and The Deli will be discussed. A good leader is the one who holds a prevailing and a dominating position. A good leader is capable of creating a stimulating visualization of the future and is able to encourage and motivate people to connect with that vision. Since Joseph Dunn has created a company known as Dunn's Ski Emporium. The company is famous for their highly developed ski equipment and maintenance services. Dunn’s company provides reasonable prices to skiers. The speedy service offered by Dunn's sporting ...

Assignment 1: Role of Leader

Assignment 1: Role of Leader The case study discussed in this paper highlights different leadership and motivation theories and an understanding of roles, attitudes, and values to enhance these leadership skills. Business status, different purposes and goals of the leader to reach organizational success, is evaluated for the case study of Dunn Ski Emporium. Means of success are also discussed to highlight the significance of some steps by Joseph Dunn in attaining sustainability for business operations. Dunn Ski Emporium is a business entity operational from 25 years and offers excellent services to both new and repeat clients. The company ...

Introduction

The two robbery incidents discussed in this paper are recent and occurred within twenty-four hours of each other. The first incident is a gas station robbery which is part of a spree of similar robberies of gas stations and convenient stores. The latest incident occurred at Neenah in Winnebago County. The robber used a handgun to intimidate the gas station attender and wore a black ski mask. He was of medium build and a member of the African American community. The case is still open with police setting up a hotline for the public to reach them with tips. ...

I MIKE LARSON state under oath that: I have been a special Agent of the police station located 450 110 Ave NE, Bellevue, WA 98004 for approximately five years. I have the necessary authority to carry out investigation of crimes involving theft. All the information that I submit in this affidavit is a consequence of the investigations that I have carried out and communicated to me by other officers involved in the investigation. I have compelling reasons to believe that there is probable cause to issue a search warrant for the vehicle belonging to Joe A. and identified as ...

Ski jumping involves a lot of skill, and different factors affect how far the ski jumper would jump. Comprehending of the physics principles enable the skiers to execute certain moves. When these factors are manipulated in different scenarios, the desired distance is achieved. The sport of ski jumping requires one to jump the furthest down an inclined slope. It is done by gaining the maximum possible speed one can attain upon takeoff from the ramp. It is achieved by minimizing the frictional drag due to the air resistance between the air and the skier. The air resistance is significantly ...

Introduction

At present, tourism is one of the most promising sectors of the world economy, ensuring the satisfaction of one of basic human needs - the need for rest. Many countries are rich in cultural and historical areas, but Italy should be highlighted among all of them, because of its unique architecture, history, culture, and mainly because of the great importance in tourist activity. The “face” of the country has changed dramatically over the last century. The fame of modern Italy is provided not only by producing automobiles, chemical products, fashionable clothes and shoes, popular worldwide films, but also by ...

Introduction

Joseph Dunn, the proprietor of Dunn’s ski emporium intends to acquire the deli across the street which is owned and run by George Atkins. Joseph intends the merger and acquisition to be part of an expansion to his ski emporium business. The challenge for Joseph Dunn is that he has no experience in running a deli. It would therefore be critical that Dunn involves George Atkins in running of the deli during the transitional period before he takes over the deli fully. The report is therefore intended to interrogate and come up with a suitable organizational structure to ...

Executive Summary

The proposed environmental communication plan addresses current and future environmental initiatives in Whistler, BC. It is suggested that a range of communication tools can effectively inform Whistler destination stakeholders about current and upcoming efforts to promote growth and innovation for the environment. The visitors are local and non-local, and the tools address the needs of all as well as convey a positive image of Whistler to prospective visitors. The communication plan comprises the following tools and their implementation and dissemination: website for green visitors, video on past and future vision for sustainability, Facebook profile and group for participation by ...

Winter sports industry cannot ignore the consequences of climate change. Over the past three decades, the picture of mountain precipitation becomes more unstable, causing that fact that the ski season has to be shorter. In 2004, the lack of snow has led to the closure of four resorts in Scotland. In the spring of 2012, a sudden thaw has led to the melting of snow in Ottawa, Canada, with the result that the resorts were closed before the end of the season. In Bolivia, the highest ski lift in the world, standing at an altitude of 5395 meters in ...

An analysis of how the criminalist in Ted’s case handled the evidence and whether it was positively or negatively involved in the outcome of the case Voelker & RDH (2012) proclaims that the investigators obliged that Bundy to offer a dental impression to aid in the investigation but Bundy refused. After sometimes, the criminalists were granted a search warrant to get the impression in any possible tactic. A disclosure trip was orchestrated to hinder Bundy from grinding his teeth to hide his bite. The initial scar was photographed and a clear overlay created. Voelker & RDH (2012) addresses that the ...

Introduction

In the winter prevalent nation, skiing is a sport as well as a leisure activity for many. This activity is favored by the snowy conditions, in particular on the continent of the extremes of the tropics. According to (SkiCanada.org, 2013), skiing is a sport that takes place by sliding down the snow covered mountains using fixed metallic rods to facilitate sliding. However, with the rapidly changing climate, the world is paying the price of the global warming. This, therefore, poses a challenge to the ancient skiing activities as the amount of snow keeps on decreasing at alarming rates. The ...

Environmental Management System (EMS) is a constantly evolving concept, aiming to regulate human activities in order to prevent the nature from degradation. Each EMS has generic components like policy, planning, procedures and controls, training and education, communication, assessment and improvement (Williams, P.W. and Todd, S.E., 1997). According to Todd S.E. (1996) evolution of sustainable tourism “from concept to practice” can be divided into three stages: stage one includes the development of principles on environmental management, stage two concerns sustainable practice like greening programs in tourism industry, stage three is environmental auditing. The highest point of sustainable tourism evolution should ...

The cultural event features some of the contemporary post-modernism artworks created by various artists. In this exhibit, the pictures present an interesting backdrop that attempts to illustrate the art of the 21st century. The first picture in the exhibit was Amber Garceau’s Dancer (see fig. 1), a photograph that depicts a man in the actual performance of dancing mid-air. The outlines of the right foot indicates the fast movement, the light shining from below creates the chiaroscuro and the shadows that emphasize the dancing male form. The random movement of dancing mid-air is truly a wonderful rendition on ...

Dunn’s Ski Emporium is a well-operated business that is going to acquire Deli to expand its operations. The paper has been developed to understand the present condition of the company and develop a proper business plan that can be utilized by the merger to seek success in the market. The paper will present the requirements of the new venture and suggest different strategies that can be used by Dunn to meet the needs of its people and business. The goal of the new venture is to expand Dunn’s business by acquiring Deli, which is a restaurant situated ...

The Haitian Revolution is thought to be the largest, most successful slave revolt in history. The slave revolt took place between 1791-1804 after which they had succeeded in not just ending slavery but also French control on the island. The Haitian Revolution was a series of revolutions that went on at the same time. Prior to the revolutions Saint Dominigue, or Haiti as it is known today was the wealthiest of France’s overseas colonies. The colony was a major exporter of coffee, cotton and sugar all of which was grown by slaves. In the 1730’s the French ...

Jane Hardman

Cambridge University Studying a lot of information which is connected to climate changing in the Australian Alps, It was surprising for me that tourism has an important impact on it. I understand that business industry harms nature in the all possible ways, but I didn’t think over tourism industry, especially the ski tourism. Winter is the most intensive time for visitation of the Australian Alps. We can notice it, studying the total number of visitation days in 2009 which is equal to 2,538,891.When there is no snow, tourism is also based on nature activities in the ...

While being the number one ski destination in USA, Colorado Ski Country Resorts still face many challenges in operation. The main issue is the funding as the Country Resorts is a non-profit organization and it gets no money from the state. They get money from membership dues, pass product sales and their corporate parties. The organization is also facing challenges because of the climate changes. Every ski resort is looking for its own solutions for this problem as it affects the industry a lot. There are also many other activities that many people prefer to skiing or snowboarding, which ...

Report

The business projects are always associated with risks, and the owner has to make the decision. Typically, decisions that are more profitable are associated with higher risks. Therefore, the owner has to choose if he wishes to bear a risk and earn a lot, or he takes more secure, yet less profitable option (Koller). The High Right case has a significant advantage since the owner knows the risk probabilities associated with the decisions. The decision tree illustrates the outcomes of all the possible decisions (Fig. 1).Table 1 presents the payoff table, which illustrates the losses and profits.

* The ...

Change is inevitable and shifting dynamic trends are being witnessed in the ski industry that will affect the future outlook. The skiing industry has been accosted by different changes that are not limited to particular markets but rather cuts across all stakeholders. Lack of technological advancement for hotels in the industry might prove disastrous especially with the tech savviness of clientele. The influx of much younger and wealthier travelers indicates an enormous boom for hoteliers in the industry thus hoteliers must prepare adequately to meet specific parameters as spending power increases as stated by Alps (2015). Adventurous clientele will ...

The Olympic Games are very popular today; thus, many countries do their best in order to get a chance to host it. There are both positive and negative impacts of the Olympics on the host country. In the following essay, I would like to discuss the statement that the Winter Olympic Games is a good investment for the hosting country. In my opinion, there are different factors that prove the benefits of hosting the Olympic Games, which are economic and cultural advantages. In fact, it was found that although countries should invest a lot of money into new buildings ...

The problem facing the organization is to select the optimal strategy regarding development and marketing decision for Ski Right Helmets. The options presented in the scenario from with the organization can select the optimal are five (5) in number. First option is partnering with Progressive Products (PP) to develop the product and share profits evenly; second option is giving the contract the making and marketing to Leadville Barts (LB) and Progressive Products (PP); third option is a combination of TalRad (TR) and Progressive Products (PP) to make the product; fourth option is contracting the production and distribution to Celestial ...

Question 1a. Giving appropriate examples and using your own words, differentiate between risk and crisis as used in the hospitality and tourism discipline. In the tourism industry, risk and crisis are two distinct but interrelated terms. Risk refers to the possibility that of the occurrence of potential threats, thus the need to employ the needed pro-active solution to lessen or eliminate it. Accordingly, because of the dangers associated with risks in the industry, there is a great need to ascertain the likelihood of its occurrence and ways on how to manage such risk. An example of risk in the ...

Unemployment is economic and social phenomenon which presents the imbalances existing in the economical activity of the country and affects the social structure of the society. Meanwhile the global financial crisis started in 2007 has increased the level of the unemployment within the world. Despite the fact that the natural rates of unemployment differs from to state to state based on its economical growth, population and other valuable factors, the stable features pertaining to the unemployment should be taken into account. First of all, the unemployment should be understood as the situation where the particular amount of males and ...

PGI Grandvalira, a consulting and management firm provides professional services which include designing/conceptualizing ski resorts business propositions, management of operations and assessing other business potentials in ski resorts operations and management. PGI identified its strategic products which are high in priority: ski operations, sales promotions, developing ski schools and other outdoor activities. Ninety-eight percent of its business comes from developing countries. Priority markets of PGI are Central/West Asian countries such as Azerbaijan, Turkey and Kazakhstan, where it now has three on-going major projects. Its business concept called internationalization includes locating potential areas for ski resort development in countries that ...

Summer is the time of pleasure and excitement. Since my childhood, I have always enjoyed my summers by going on long trips and exploring new places. Vacations are exciting as they help to relax and keep oneself away from the regular work. When the last summer holidays started, I couldn’t make up my mind on where to head for the vacation. Finally, my friends came up with the thought to go to Montana for a long trip during the vacation. For a person like me who hails from Saudi Arabia, a trip to the mountains was a real excitement. It was a week-long ...

Project Part 2: Organizational Overviews

Sugar Brush Resort was opened in 25th December the year 1958; the founder members were Damon and Sara Gadd in partnership with Jack Murphy. This era was referred as the Gadd Era which was between 1958-1977.The team was able to get influential people such as Kim Novak, Olleg Cassini and his brother Igor who was a gossip columnist; they became frequent customers of the resort contributing to its publicity. In 1977, the resort was sold to Roy Cohen, who managed it up to the year 1983.During the Cohen era, the resort was expanded, and Cohen was able to purchase the ...

Accidents are proving to be a disaster in the life of human beings in day today endeavors. The world has seen rise in insurances companies in the recent days than ever and it seems to be taking the course in human fraternity. People are encouraged to take insurance cover to ensure that their lives are compensated whenever an accident occurs. Pacific Prime Insurance Company now offer the best medical cover to the victims of accidents and its annual reports show tat about 35 percent of people world wide have benefit from the services of Pacific Prime especially victims of the ...

Earley, Pete (2012). The Serial Killer Whisperer: How One Man's Tragedy Helped Unlock the Deadliest Secrets of the World's Most Terrifying Killers. Touchstone. New York City: NY. ISBN-13: 978-1439199039.

Purpose of the book

The purpose of “The Serial Killer Whisperer” is revelation. The minds of serial killers and serial murders have fascinated us through investigative documentaries, sitcoms and Hollywood blockbusters (Schmid, 2005). The information that is portrayed to us in these mediums is generally violent and usually illogical behavior on part of the serial offender. This book, however, reveals a different side to the readers. The side that eludes investigators and criminal profilers; the ...

Eventually, Ted Bundy was "fried" on the electric chair in Florida in 1989. A local, shouted to the onlookers that crowded the prison gates that day: "turn off your coffee makers, all the electricity will be needed here today!" Ted Cowell was raised in a perfectly fine, absolutely normal family, with loving parents and 4 other siblings. Well, according to him. However, the official version is a little bit different. He was born to a single mom, which at that time was considered to be despicable, thus, his grandparents, took him in as his son, and he grew up thinking that ...

With Sales Report employee and the manager receives the necessary information that is needed for the analysis, planning and evaluation past sales results. Monitoring sales activities of employees and the company itself allows the manager to take timely measures to coordinate the work of their subordinates and rationally distribute the available resources. Also, such report provides a deep understanding how past actions reflected actual sales and whether it is better to change the strategy or to keep one. Experts recommend drawing up a report on its work to this end, always having a plan for the report. The Council also has to ...

History

Red mountain spa sits near the Canyon Snow State Park. Red Mountain Resort construction took place in the 1930s, to encourage snow sports a ski jump was put up around 1934, and then years later a rope –tow that powered by gas was put in the site. A ski club later was formed in 1947; the ski club replaced the rope tow with a chairlift. The ski club was able to host the world cup race 1968.The ski club managed the red mountain until it was privately owned. The red mountain placement by new ownership took place in 2004. The master plan ...

Introduction

Glorious Hotel (Glorious) is a small family run hotel located in the popular ski resort of Leysin Switzerland. The hotel is currently run by the third generation of its founders. The hotel focused on a niche market of skiers who visit Switzerland every winter. Rather than just being a hotel that offered boarding services, it also had a small spa to cate to the needs of the hotel’s visitors. The hotel also had a small bar that also accepts visitors who do not used it boarding services. With a boarding capacity of just 40 rooms, the revenues of the hotel were limited. However, since ...

Establishment

Abstract According to some scholars, globalization started with the discoveries in 15th century. It caused the creation of the first charter companies, exchange in the world scale, and the first international agreements. Globalization in the present stage of development becomes an object of special, maybe, even the greatest attention. It is due to the fact that globalization is primarily the actual development of the civilization in the late 20th and early 21st century that is the creation of a unified and coherent system in the fields of economy, politics, culture, and mass communications. Key words: globalization Globalization ...

Analysis: Galaxy Skis

Answer 1)

Pros: a) Cushion of additional capital: The primary advantage offered by IPO is that it provides assistance to the companies in raising additional capital for their future projects without any obligation to repay back to the shareholders. This helps the company to leverage the acquired capital in more R&D arena, intense marketing strategies and also make them capable to invest in some risky yet profitable projects which can increase the market share of the company and also the probable future returns to the shareholders. b) Enhanced Corporate Image and increased customer base: Moreover, a successful IPO ...

<Student’s name> - What are the external factors that could have an impact on tourism in Kazakhstan? Kazakhstan with its unique natural resources and the unique culture of the nomadic people has a huge untapped potential for the development of tourism in the international and regional markets. The tourism potential of recreational resources and historical and cultural heritage allows Kazakhstan to integrate into the international tourism market and to achieve rapid development of tourism in the country. This will ensure steady growth in employment and incomes encourage the development of tourism- related industries and increase ...

Business strategy and planning for Drowling Mountain Company

Introduction Drowling Mountain is a skiing company located 45 minutes from Syracuse, New York city. It boasts of having the best skiing hills in the state.

The Drowling company board of management has eight members instead of eleven; they are often unable to come up with solutions for the problems that affect the company. They are unable to make choices on which strategy to adopt in order to increase their revenue. Would a reduction of price, operations or selling the naming right help? The company’s main aim is to increase their revenues, pay their debts and be able ...

Business strategy and planning

Every firm sets strategies and plans for it to ensure they achieve their goals and the mission of the company. A case study describes the scenario of the company in attempt to strategize and plan for its future. In this, case the problem statement, analysis, possible solution and recommendations.

Description of the company

The ski resort industry is a community-based resort. The considerations show the trends in the industry. It is associated with the costs of equipment and the general effects of economic and tourism concerns. The management of the industry in snow sport shows that their participation was due to their participation as ...

The health care sector is a very sensitive sector that the government of any nation would not wait to see a crisis similar to that witnessed in the banking sector. Even though Clayton Christensen was not the first person to research and write on the subject of correcting the problems facing the health care sector, his book, The Innovator’s Prescription, remains a notable application since he applied a successful problem identification model and research to the health care sector. He considers fixing the healthcare as involving an innovation, whereby, there is a shell that should be kept while rewriting the main story. ...

Many of the classic mistaken-identity comedies that entertain us owe their origins to plays like Much Ado About Nothing. One of my favorite episodes of the sitcome Frasier, for example, involves a trip to a ski lodge. The characters are Frasier, his brother Niles, their father Martin, Martin’s nurse Daphne, Daphne’s friend, and the ski instructor Guy. Niles is interested in Daphne; Daphne’s friend is interested in Guy; Frasier is interested in Daphne’s friend; Guy is interested in Niles. The set for this episode features all of the bedroom doors opening. Double and triple entendres fly back ...

Corporate ethics are the principles and standard that makes the business to be accepted in the community. It is the culture in which the businesses do its operations. Business be accepted I by customers, competitors, government and public in general. Therefore for a business to be accepted to operate in a place, there are ethical conducts and social values it should possess. Successful business should not only focus on making profit only, but maintain social status of their activities (Cetina and Preda 121). These ethics applies to all aspects the business is supposed to conduct including its employees and the employer. ...

The end of the Second World War left the world with two super powers who competed to control every aspect of the world politics, economics and social life. The United State had a doctrine based on western civilization that was imprinted in the Capitalistic theory. The USSR had its own theory of civilization based on the communist form of leadership. The capitalistic mode of development was blamed on placing powers on individual leaving the government with minimal control. The communist theory believed that property should be owned by the society with control by the government on its utilization. The two ...

Introduction

The former 106-acre Continental Airlines Arena site at the Meadowlands in East Rutherford, Bergen County became the subject of proposed redevelopment when the then occupants, the sports teams the Nets, the Devils, and the Pirates, proposed moving to new venues. Since then, plans for the redevelopment have experienced a bumpy ride and changes along the way, with current projections of the opening of a much expanded complex perhaps by sometime in 2014. This paper describes the progress of that project, the changes in scope, project management and financing that have occurred, the obstacles that the developers have had to overcome, and ...

Impoverished Aboriginal women in Canada

Social welfare, being an organized function, is a body of activities that enable families, individuals, families and groups to cope with the changing conditions and social problems. In a larger sense, it plays a basic role in deployment and mobilization of material and human resources of the country effectively meet social requirements of change .In this essay, the term impoverished Aboriginal women refers to the early cultural women or entities that originate from the first women of North America. North American women constitute all the poor Aboriginal women in Canada, including both the non-status and status Indians and Inuit (Turner and ...

Question 1

The lake park, the largest lake in the county was closed because rock slides and mud had destroyed part of the Cambridge Road which is the only access road to the park. This is seen when Hugh Foster a worker at the park and Recreation Department says “We had to remove tons of boulders and rocks," he later says “Then we had to rebuild a bridge and reconstruct almost a mile of highway. I'm really surprised we got it done so soon.” This seems to be due to poor weather that had blocked the road which is the only access road to ...

The New Family Norm

Personality theories A theory can be defined as a theory of reality which helps in understanding, explaining, predicting and controlling that reality. A theory can also be defined as a guide to action. Mostly when we talk about the personality of a person, we are talking about the behavior that makes that person different from others perhaps unique. This feature of personality is referred to as individual differences. As it is evident, some people are neurotic, others are not, and others are more introverted while other people are more extroverted and so on. Erik Erikson and Sigmund Freud are some of ...

The conscious and the unconscious

According to Freud, humor or creativity closely relates to the unconscious content of the individual and only results when the superego allows the ego to generate humor (Gaillard et al. 2006; Boeree, 2009). For Freud, the unconscious consisted of repressed thoughts and motivations, and as ChangingMinds (2002-2012) observes, the unconscious may also a source of creativity. In this light, my creativity originates from my interactions with the environment, inclusive of the people around me as well technological inventions such as the internet. However, the experiences or interactions I gain from the environment may at times be pushed to the unconscious, ...

Operations Concept

Concept of operations is basic, yet complicated to any management system in business, the purpose of operation management is how an individual, group or the whole company as a whole, by utilizing operation management to success in the future. It is upon application of these concepts that desired objectives are achieved including a smooth running of a business and good definition of policies and ethics that govern the business. In this case, operations concepts focus much on the transportation network that a company undergoes in the event of running the day to day activities. As indicated in Deschutes County ITS Plan (2005, p. ...

SeaWorld Adventure Parks (SeaWorld) is a chain of oceanariums, marine mammal parks and animal theme parks in the United States. The first SeaWorld Park was opened in San Diego in 1964 and since then, more than 100 million people have visited the famous parks (Malloy). SeaWorld currently operates parks in California, Orlando, San Antonio, Texas and Florida in United States with the three main parks located in San Diego, Orlando and San Antonio.

The experience of being at SeaWorld is breathtaking. Gigantic water-filled tanks, the numerous monstrous sea mammals, spectacular underground exhibitions and the constant water splashing conjure feelings of ...

Hygiene refers to the practices that communities perceive as upholding or preserving healthy living, while an infection is an attack of parasites on a host organism. Hospitals being public places where both sick and healthy people mingle are likely to be more vulnerable to infections compared to other places. The sources of infections in hospitals include hospital staff, patients and the inanimate environment.

Maintenance of hand hygiene is one of the simplest yet most effective methods in prevention of infections. In spite of the society emphasizing on the importance of hand hygiene, many people including health care personnel, do not ...

Experimental design chosen

The aim of the research proposal is to investigate the impacts of various hand hygiene techniques on transient flora and consequently, overall hospital hygiene and the reduction of infections in the hospital. A quasi experimental technique based on a randomized block design shall be chosen. The blocks shall be based on the techniques of hand hygiene and their impacts on transient responsible for infections. Therefore the blocks shall be; (1) social hand washing, (2) careful hand washing, (3) hygienic hand disinfection and lastly surgical hand disinfection. An equal number of persons practising each of the techniques shall be selected.

Randomized ...

Abstract

This work begins with a brief introduction of the Ski Pro Corporation’s ability to make or buy the bindings. Computations to determine whether the company should buy or make the bindings then follow. As a matter of fact, cost incurred when making the 10,000 skis without the avoidable cost is worked out. Also, avoidable cost of producing one pair of the bindings is computed so that a comparison of the cost of production can be established. The paper then highlights the maximum purchase price acceptable to the Ski Pro Corporation for the bindings. It ends with qualitative factors that the ...

1. Cost incurred when making the 10,000 skis without the avoidable cost

Direct labour $35

Direct material cost $30

Total overhead cost $15

Total cost of production per skis $80

Therefore, the total cost of producing the expected volume of 10000 skis.

Total production costs = $800,000

Cost incurred when subcontracting

Avoidable Cost of producing one pair:

Direct labour (10% of 35) = $3.5

Add: Direct material (20% of 30) = $ 6

Add: Total overhead (10% of 15) = $ 1.5

Total production cost per skis = $11

The total variable cost avoided as a result of subcontracting = $11

Add; Avoidable total overhead cost ...