3. KSK Company builds two different wiring assemblies. Production quantity of the WAI model is 50,000 units annually. Historically, KSK has used 12,000 direct labor hours and 5000 hours of machine time annually to build the WAl wiring harness. The other wiring assembly, WA2, has an average annual production of 40,000 units. Annual direct labor used on the WA2 is 26,000 hours and 2000 hours of machine time. a) Calculate the following four planning factors in CPOF method): (10 pts.) Planning factor for direct labor for WAI Planning factor for direct labor for WA2 Planning factor for machine time for WAI Planning factor for machine time for WA2 . b) Given the proposed MPS shown here and the planning factors from part (a), calculate the needed capacity for each period for direct labor and machine time. (10 pts.) Item WA1 WA2 Total Quarter 1 10,000 15,000 25,000 MPS Quantity Quarter 2 Quarter 3 Quarter 4 15.000 15,000 13,000 10,000 9,000 8,000 25.000 24,000 21,000