A position measuring apparatus, for use in an assisting apparatus for surgical opertions, includes a position indicating apparatus for indicating a position and a direction of a tool, and three-dimensional position measuring apparatus for measuring a position and a direction of a surgical field and also the position and the direction of the tool. A dual mode remote unit is capable of receiving signals both in the cellular system as well as the WLAN. The system and method are operable to enable retailers to provide a lowest price for the product and conduct a series of offer calculations to determine an offer for a consumer. A conductive material is deposited and planarized to form gate conductor portions, and a dielectric material is deposited and planarized to form gate cap dielectrics.