Cathy and Tom's Specialty 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 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 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 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		3,000			3,000			3,000			9,000
Marcee's		0			1,500			3,000			4,500
Total		3,000			4,500			6,000			13,500

Required:

Design the cost system for Cathy and Tom showing the capacity costs and capacity in each season.(Round your intermediate calculations and final answers to 2 decimal places. Input all values as positive numbers.)

Capacity Costs	Winter	Fall/Spring	Summer
Total
Unused
Used
Charge for unused
Total Capacity Costs
Production (gallons)
Fixed cost (per gallon)
Variable cost (per gallon)
Total production (per gallon)