SPEND ANALYSIS OF LAST YEAR'S OPERATING EXPENSES FOR CHAMPIONS GATE Purchasing Category Expense, Overall S and Risk Level of Percent of total (%) Category Sports Equipment, including maintenance $750,000 (33%) high Accommodation Supplies (laundry, bedding, etc) $500,000 (229) low Outside Catering (buffet dinners and packed lunches) $375,000 (16%) high Facilities Management, including security services $50,000 (2%) high Communications and Computing $175.000 (8%) low Utilities, including water $125,000 (5%) low Vehicles and Transportation $125,000 (5%) high Other (20 items) $200,000 (9%) low In which category should Champions Gate focus most strongly on competitive bidding and award its business based on the lowest cost bid, viewing these purchases as tactical decisions only? a. Utilities, including water b b. Sports Equipment, including maintenance c. Facilities Management, including security services O d. Accommodation Supplies (laundry, bedding, etc) e. Communications and Computing