Howell Corporation produces an executive jet for which it currently manufactures a fuel valve; the cost of the valve is indicated below:Cost per UnitVariable costsDirect material$900Direct labor600Variable overhead300Fixed costsDepreciation of equipment500Depreciation of building250Supervisory salaries300The company has an offer from Duvall Valves to produce the part for $2,000 per unit and supply 1,000 valves (the number needed in the coming year). If the company accepts this offer and shuts down production of valves, production workers and supervisors will be reassigned to other areas. The equipment cannot be used elsewhere in the company, and it has no market value. However, the space occupied by the production of the valve can be used by another production group that is currently leasing space for $55,000 per year.What is the incremental savings of buying the valves? (The answer should be stated in a per-unit format and is a positive number)

Module 2 - CaseProcess InnovationAssignment OverviewIn this assignment, you will identify and apply BPR principles to problems within an organization that is familiar to you. This may require you to do further research into the sources of the problems you identify, and potential solutions that have been posed for them. You may also wish to research online case studies of BPR applications as a guide toward identifying the kind of analysis you need to provide.Case AssignmentPrepare a 5- to 7-page paper in accordance with the following Assignment Expectations, on the topic:“Lessons that could be learned by applying BPR principles to my organization”Start by summarizing the core principles of business process reengineering, as you understand them from your reading and other research. Then identify one or more key process problems that are currently being faced by an organization. Choose an organization you are either a member of, or some other organization whose operations you are significantly familiar with. This need not be a manufacturing organization; the same principles apply to service organizations, nonprofits, and even government agencies. If you cannot find a couple of key process problems, then you are not looking very hard. Briefly describe these problems and their effects on the organization, as well as their place within the organizational structure and hierarchy. Then, drawing on your statement of principles, identify how you think BPR might be usefully applied to the problems you describe, and what you expect some of the results might be. Finally, identify what you see as the major barriers or sources of resistance to attempting a BPR-type solution to your problems. Finish with a summary paragraph in which you assess the overall utility of BPR, in light of the case that you have just described.Assignment ExpectationsLength: The written component of this assignment should be 5-7 pages long (double-spaced) without counting the cover page and reference page.Organization: Subheadings should be used to organize your paper according to the questions.Grammar and Spelling: While no points are deducted for minor errors, assignments are expected to adhere to standard guidelines of grammar, spelling, punctuation, and sentence syntax. Points may be deducted if grammar and spelling impact clarity. We encourage you to use tools such as grammarly.com and proofread your paper before submission.As you complete your assignment, make sure you do the following: Answer the assignment questions directly. Stay focused on the precise assignment questions. Do not go off on tangents or devote a lot of space to summarizing general background materials. Use evidence from your readings to justify your conclusions. Cite at least five credible resources. Reference your sources of information with both a bibliography and in-text citations. See the Student Guide to Writing a High-Quality Academic Paper, including pages 11-14 on in-text citations. Another resource is the “Writing Style Guide,” which is found under “My Resources” in the TLC Portal. Your assignment will be graded using the following criteria: Assignment-driven Criteria: Student demonstrates mastery covering all key elements of the assignment. Critical Thinking/Application to Professional Practice: Student demonstrates mastery conceptualizing the problem, and analyzing information. Conclusions are logically presented and applied to professional practice in an exceptional manner. Business Writing and Quality of References: Student demonstrates mastery and proficiency in written communication and use of appropriate and relevant literature at the doctoral level. Citing Sources: Student demonstrates mastery applying APA formatting standards to both in text citations and the reference list. Professionalism and Timeliness: Assignments are submitted on time.Module 2 - BackgroundProcess InnovationVideo materialThe Process of Innovation | Stephen Ridley. https://youtu.be/q5vSunZ78w0Required ReadingGalliers, R. D. & Baker, B.S.H. (1995) An Approach To Business Process Reengineering: The Contribution Of Socio-Technical And Soft OR Concepts. Information Systems and Operational Research. 33(4): 263-278. Retrieved October 21, 2017, from http://www.tandfonline.com/doi/abs/10.1080/03155986.1995.11732286SweetProcess (2017) The ultimate guide to business process reengineering. Retrieved October 21, 2017, from https://www.sweetprocess.com/business-process-reengineering/Kissflow (2017) Business Process Reengineering (BPR) – Definition, Steps, and Examples. Retrieved October 21, 2017, from https://kissflow.com/bpm/business-process-reengineering/Harmon, P. (2010) The Scope and Evolution of Business Process Management. In . vom Brocke and M. Rosemann (eds.), Handbook on Business Process Management 1, International Handbooks on Information Systems, Springer-Verlag Berlin Heidelberg. Retrieved October 21, 2017, from https://www.researchgate.net/profile/Paul_Harmon8/publication/225932655_The_Scope_and_Evolution_of_Business_Process_Management/links/56fc743c08aef6d10d91bfc9.pdfOptional ReadingSchmiedel, T., Brocke, J., & Recker, J. (2013) Development and validation of an instrument to measure organizational cultures’ support of business process management. Information & Management, 51(1):43-56. Retrieved November 15, 2017, from http://eprints.qut.edu.au/62978/3/IaM_acceptedManuscript.pdfGarvin, D. (1998) The Processes of Organization and Management. MIT Sloan Management Review. Summer 1998. Retrieved November 15, 2017, from https://sloanreview.mit.edu/article/the-processes-of-organization-and-management/Yamamoto, Y. and Bellgran, M. (2013) Four types of manufacturing process innovation and their managerial concerns. Forty Sixth CIRP Conference on Manufacturing Systems. Procedia CIRP 7:479 – 484. Retrived November 15, 2017, from https://ac.els-cdn.com/S2212827113002886/1-s2.0-S2212827113002886-main.pdf?_tid=90699abe-cf35-11e7-8968-00000aacb360&acdnat=1511321642_f3e210dcaf3710a6b51a79e6ffbd3b3c