\begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline Exhibit 1 & \multicolumn{4}{|c|}{ Existing Capacity Available and Used and Capacity Costs } & Additional Computations: & & \multirow{9}{*}{\begin{tabular}{l} Label \\ /des. hr \\ /eng. hr \\ /part \\ /sq.ft. \\ /set up \\ /mach hr \end{tabular}} & \multirow[b]{3}{*}{ excess } \\ \hline & \multicolumn{3}{|c|}{ Current capacity and usage (annual) } & & & & & \\ \hline Resource & \begin{tabular}{l} Practical \\ Capacity \\ \end{tabular} & Cost Driver & \begin{tabular}{|c|} \begin{tabular}{c} Purchased Cost \\ of Capacity \end{tabular} \\ \end{tabular} & Used Capacity & \begin{tabular}{l} number of \\ employees \end{tabular} & \begin{tabular}{l} current per \\ driver \end{tabular} & & \\ \hline Design/Drafting & 20,000 & design hours & $500,000.00 & 19,500 & \multirow{2}{*}{\begin{tabular}{r} 10 \\ 6 \end{tabular}} & 25.00 & & 500 \\ \hline Engineering & 15,000 & engineering hr & $750,000.00 & 14,750 & & 50.00 & & 250 \\ \hline Fabrication & 40,000 & parts & $30,000.00 & 39,000 & \begin{tabular}{r} 6 \\ 40 \end{tabular} & 0.75 & & 1,000 \\ \hline Powder coating & 400,000 & square feet & $1,800,000.00 & 210,000 & \multirow{3}{*}{3} & 4.50 & & 190,000 \\ \hline Scheduling & 750 & job setups & $756,000.00 & 640 & & $1,008.00 & & 110 \\ \hline General factory & 80,000 & machine hrs & $2,400,000.00 & 64,000 & & $30.00 & & 16,000 \\ \hline \multirow[t]{2}{*}{ Exhibit 2} & \multicolumn{2}{|c|}{ Resource needs for potential new products } & & Additional Computations: & & & & \\ \hline & Cost Driver & Pool shade requirements & \begin{tabular}{c} Trellis \\ requirements \\ \end{tabular} & Pool shade & \begin{tabular}{c} 60 \\ Trellis \end{tabular} & Full demand for both & & \\ \hline Resource & & & & Pool & Trellis & Both & Excess & Need additional resource: \\ \hline Design/Drafting & design hours & 30 & 20 & 30 & 20 & 50 & 500 & \\ \hline Engineering & engineering hrs & 4 & 2 & 4 & 2 & 6 & 250 & \\ \hline Fabrication & parts & 40 & 22 & 4800 & 1320 & 6120 & 1,000 & 5120 \\ \hline Powder coating & square feet & 1600 & 170 & 192000 & 10200 & 202200 & 190,000 & 12200 \\ \hline Scheduling & job setups & 1 & 1 & 120 & 60 & 180 & 110 & 70 \\ \hline General factory & machine hrs & 80 & 10 & 9600 & 600 & 10200 & 16,000 & \\ \hline \end{tabular} to this conclusion. Also, show your computations to support your conclusion. c. Assuming the powder coating process is the binding constraint and additional capacity is difficult or too costly to purchase, determine what mix of products should be made with the existing excess capacity. d. Determine the incremental throughput margin Chandler would earn if it sold the mix you determined in 3c. \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline Exhibit 1 & \multicolumn{4}{|c|}{ Existing Capacity Available and Used and Capacity Costs } & Additional Computations: & & \multirow{9}{*}{\begin{tabular}{l} Label \\ /des. hr \\ /eng. hr \\ /part \\ /sq.ft. \\ /set up \\ /mach hr \end{tabular}} & \multirow[b]{3}{*}{ excess } \\ \hline & \multicolumn{3}{|c|}{ Current capacity and usage (annual) } & & & & & \\ \hline Resource & \begin{tabular}{l} Practical \\ Capacity \\ \end{tabular} & Cost Driver & \begin{tabular}{|c|} \begin{tabular}{c} Purchased Cost \\ of Capacity \end{tabular} \\ \end{tabular} & Used Capacity & \begin{tabular}{l} number of \\ employees \end{tabular} & \begin{tabular}{l} current per \\ driver \end{tabular} & & \\ \hline Design/Drafting & 20,000 & design hours & $500,000.00 & 19,500 & \multirow{2}{*}{\begin{tabular}{r} 10 \\ 6 \end{tabular}} & 25.00 & & 500 \\ \hline Engineering & 15,000 & engineering hr & $750,000.00 & 14,750 & & 50.00 & & 250 \\ \hline Fabrication & 40,000 & parts & $30,000.00 & 39,000 & \begin{tabular}{r} 6 \\ 40 \end{tabular} & 0.75 & & 1,000 \\ \hline Powder coating & 400,000 & square feet & $1,800,000.00 & 210,000 & \multirow{3}{*}{3} & 4.50 & & 190,000 \\ \hline Scheduling & 750 & job setups & $756,000.00 & 640 & & $1,008.00 & & 110 \\ \hline General factory & 80,000 & machine hrs & $2,400,000.00 & 64,000 & & $30.00 & & 16,000 \\ \hline \multirow[t]{2}{*}{ Exhibit 2} & \multicolumn{2}{|c|}{ Resource needs for potential new products } & & Additional Computations: & & & & \\ \hline & Cost Driver & Pool shade requirements & \begin{tabular}{c} Trellis \\ requirements \\ \end{tabular} & Pool shade & \begin{tabular}{c} 60 \\ Trellis \end{tabular} & Full demand for both & & \\ \hline Resource & & & & Pool & Trellis & Both & Excess & Need additional resource: \\ \hline Design/Drafting & design hours & 30 & 20 & 30 & 20 & 50 & 500 & \\ \hline Engineering & engineering hrs & 4 & 2 & 4 & 2 & 6 & 250 & \\ \hline Fabrication & parts & 40 & 22 & 4800 & 1320 & 6120 & 1,000 & 5120 \\ \hline Powder coating & square feet & 1600 & 170 & 192000 & 10200 & 202200 & 190,000 & 12200 \\ \hline Scheduling & job setups & 1 & 1 & 120 & 60 & 180 & 110 & 70 \\ \hline General factory & machine hrs & 80 & 10 & 9600 & 600 & 10200 & 16,000 & \\ \hline \end{tabular} to this conclusion. Also, show your computations to support your conclusion. c. Assuming the powder coating process is the binding constraint and additional capacity is difficult or too costly to purchase, determine what mix of products should be made with the existing excess capacity. d. Determine the incremental throughput margin Chandler would earn if it sold the mix you determined in 3c