Cathy and Tom's Speciaity Ice Cream Company operates a small production facility for the local community. The facility has the capacity to make 18,000 gallons of the single favor GUI Chewy, annually The plant has only two customers, Chuck's Gas & Go and Marcee's Orive & Chew DriveThru. Annual orders for Chuck's total 9,000 gallons and annual orders for Marcee's total 4,500 gallons Variable manufacturing costs are $1 per gallon, and annual fixed manufacturing costs are $27,000 The ice cream business has two seasons, summer and winter. Each season lasts exactly six months. Chuck's orders 4,500 gallons in the summer and 4,500 gallons in the winter, Marcee's is closed in the winter and orders all 4,500 gallons in the summer In discussing their business, Cathy and Tom realize that there are really three seasons instead of two, the third being the fall and spring (as a combined season). Each of the three seasons lasts exacly four months. They also know that Marcee's opens in mid-spring and closes in mid-fall. Cathy and Tom check the order patterns and see the followng demand (in gallons) in each of the three seasons Winter Spring Summer Total 9,000 4.500 Fall and 3,000 4,500 3DDD 3.D0D 6.D00 Chuck's Marcee's 3,DDD Total 3.500 Required Design the cost system for Cathy and Tom showing the capacity costs and capacity in each season. (Round "Fixed cost" and "Variable cost to 2 decimal places.) Winter Fall/ Total Unused Used 0 S Charge for unused Total capacity costs Production (gallons) Fixed cost (per gallon) Variable cost (per gallon) Total product cost (per galon) 000 S 000 0.00