Cathy and Tom's Specialty Ice Cream Company operates a small production facility for the local community. The facility has the capacity to make 24,400 gallons of the single flavor, GUI Chewy, annually. The plant has only two customers, Chuck's Gas & Go and Marc e's Drive & Che DriveT . An al orders for Chuck's total 12,200 gallons and annual orders for Marcee's total 6.100 gallons Variable manufacturing costs are $1.10 per gallon, and annual fixed manufacturing cost$ are 33.100 The ice cream business has two seasons, summer and winter. Each season lasts exactly six months. Chuck's orders 6,100 gallons in the summer and 6,100 gallons in the winter. Marcee's is closed in the winter and orders all 6,100 gallons in the summe Required: a. Calculate the product cost for each season with excess capacity costs assigned to season in which it is incurred. (Round your Intermediate calculations and final answers to 2 decimal places.) Product 5 3.81 per galon 2.46 per galon Cost Winter Summer b. Calculate the product cost for each season with excess capacity costs assigned to the season requiring it. (Round your intermediate calculations and final answers to 2 decimal places.) Product Cost Winter per galon Summer per galon