Cathy and Tom's Specialty Ice Cream Company operates a small production facility for the local community. The facility has the capacity to make 24,000 gallons of the single flavor, GUI Chewy, annually. The plant has only two customers, Chuck's Gas & Go and Marcee's Drive & Chew DriveThru. Annual orders for Chuck's total 12,000 gallons and annual orders for Marcee's total 6,000 gallons. Variable manufacturing costs are $1.00 per gallon, and annual fixed manufacturing costs are $36,000.

The ice cream business has two seasons, summer and winter. Each season lasts exactly six months. Chuck's orders 6,000 gallons in the summer and 6,000 gallons in the winter. Marcee's is closed in the winter and orders all 6,000 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 exactly 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 following demand (in gallons) in each of the three seasons:

	Winter				Fall and Spring				Summer				Total
Chuck's		4,000				4,000				4,000				12,000
Marcee's		0				2,000				4,000				6,000
Total		4,000				6,000				8,000				18,000

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.)