=+September 9 Requested by: Alicia Sparks Papermaking Department—August detail Assuming that you’re Alicia Sparks, write a memo to Duran Orr with a recommendation to management. You should analyze the August data to determine whether the paper machine or the paper color explains the increase in the unit cost from July.

Include any supporting schedules that are appropriate.

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9 10 11 12 13 Paper Production Run Number Machine Material Costs Conversion Color Costs Tons 1

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2 Total Green Yellow Green Yellow Green Yellow Green Yellow 38,500 41,700 44,600 36,100 38,300 38,600 35,600 33,600 307,000 18,200 21,200 22,500 18,100 18,900 18,700 18,400 17,000 153,000 150 140 150 120 160 160 130 140 1,150 A B CD E F