Refer to the information in Problem 10-59. The ice cream business has two seasons, summer and winter. Each season lasts exactly six months. Chuck’s orders 4,500 gallons in the summer and 4,500 gallons in the winter. Marcee’s is closed in the winter and orders all 4,500 gallons in the summer.

Required
How would you modify, if at all, the cost system you designed previously for Cathy and Tom’s in Problem 10-59? Why?

Data From Problem 10-59:

Cathy and Tom’s Specialty Ice Cream Company operates a small production facility for the local community. The facility has the capacity to make 18,000 gallons of the single flavor, GUI Chewy, annually. The plant has only two customers, Chuck’s Gas & Go and Marcee’s Drive & Chew DriveThru. Annual orders for Chuck’s total 9,000 gallons and annual orders for Marcee’s total 4,500 gallons. Variable manufacturing costs are $1 per gallon, and annual fixed manufacturing costs are $27,000.