Cathy and Tom's Specialty Ice Cream Company operates a small production facility for the local community. The facility has the capacity to make 13.200 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 6.600 gallons and annual orders for Marcee's total 3,300 gallons Variable manufacturing costs are $1.30 per gallon, and annual fixed manufacturing costs are $19.800. The ice cream business has two seasons, summer and winter. Each season lasts exactly six months. Chuck's orders 3,300 gallons in the summer and 3,300 gallons in the winter. Marcee's is closed in the winter and orders all 3,300 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 fin gallons) in each of the three seasons: Winter 2,200 Fall and Spring 2,200 1.100 Chuck's Marcee's Total Summer 2,200 2,200 4,400 Total 6,600 3,300 9,900 2,200 3,300 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.) 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.) X Answer is complete but not entirely correct. Capacity Costs IS $ Winter Fall Spring Summer 4,400 $ 4,400 $ 4,400 3 2.2008 1,100 0 2,200 IS 3,300 s 4,400 2.860 % 1.430 03 5,060 S 4.730 1$ 4,400 2.200 3,300 4,400 3.00 2003 1.50 130 1.30 130 430 5 3.30 S 2 80 Total Unused Used Charge for unused Total capacity costs Production (golions) Fixed cost (per gallon) Variable cost (per gallon) Total product cost (per gallon) S 5