6. Fabricators United is a metal-working facility that manufactures steel parts for a variety of products. Due to the highly automated nature of the business, variable overhead is applied on the basis of machine hours. Utilities are incurred at a rate of $0.50/machine hour, and maintenance costs at a rate of $0.20/machine hour. Historically, Fabricators has spent three hours to manufacture one batch of parts. However, due to recent investments in new machinery, management believes that processing time can be reduced by 75%