5. For a manufacturing plant, the bill of labor at critical work centers and the master production schedule, by quarter, for the next year are as follows: Bill of Labor (hours per unit) Work Center Part A Part B WC 1 2.3 3.2 WC 2 3.7 3.4 WC 3 6.4 7.1 Master Schedule (units) for Parts A and B Quarter 1 2 3 4 Part A 1,800 2,250 2,400 2,300 Part B 2,400 1,900 1,450 2,900 (a) Using the bill of labor approach, determine the number of hours required in the work centers for each quarter. Assume that the times just obtained are completely accurate and that only these three work centers exist in the plant. Determine the factors that would be used by Capacity Planning Using Overall factors (CPOF) to prorate total plant time. Page2|3 (b) Assume that the work for Part A at WC 1 must be done one quarter prior to the other two operations and that the work for Part A at WC 2 must be done one quarter prior to the other two operations. Create the appropriate resource profile and the rough cut capacity plan that would result.