• 1.Using the data in the exhibits, determine the conversion cost of a 100-unit batch of BW-18beeswax candle, a month's production of spare candles for inventory, and a month's work done for other divisions under the present model, Bright's first proposal, and his revised proposal
  

Exhibit 4: Departmental Overhead Rates Based on Normal Volume Normal Volume Normal Overhead Overhead Department (DLH) Cost* (per DLH) Wick making 2.500 $59,100 $23.64 Wax melting 2.400 51,750 21.56 Molding 8.000 369.000 46.13 Custom work 3.600 110,865 30.80 Packing 17.500 264.338 15.11 Total 34.000 855.053 25.15 Estimated overhead cost if each department operates at its normal volume