8. Williams manufactures a variety of iron products, made to customer specifications, in small batches. Willie Williams, owner, is concerned that he does not have an accurate understanding of the costs of production. You, a newly-minted MBA, have researched his business and identified various costs and cost drivers.

Data Janitorial Welding HR Svcs Assembly Total Own costs $12,000 $90,000 $37,200 $ 32,400 $ 54,000 $225,600 Square feet 500 3,000 1,500 2,000 4,500 11,500 # employees 7 25 8 10 75 125 # transactions (thou) 30 100 180 600 140 1,050 Power usage 22 730 11 17 220 1,000