Birchmark Industries makes two items for the furniture industry: end panels and shelves. Routing and standard time data for the two items are shown below.

Assume that the three operations above are the only ones needed to complete each item. Write out the capacity bill for each item. What is the standard time per unit?

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Machine Item Lot size Operation center Setup time (hr.) Run time per unit (hr.) End panels 60 1 of 3 Saw 0.7 hours 0.1 hours 2 of 3 Planer 0.25 0.15 3 of 3 Router 0.0 0.075 Shelves 100 1 of 3 Saw 0.1 0.06 2 of 3 Planer 0.25 0.03 3 of 3 Router 0.5 0.06