1. Given the following MPS and direct labor time per end product unit, calculate the estimated capacity requirements for Work Center 100, 200 and 300 using the CPOF (Capacity Planning using Overall Factors) technique, and fill out the table below. Master production schedule (in units) Period End Product 123 A 20 30 30 B 15 20 20 Direct labor time per end product unit End Product Direct Labor (Standard Hours/Unit) A B 0.75 1 Estimated capacity requirements Period Work Center Historical % 1 2 3 100 75% 200 15% 300 10% Total Required Capacity