Computador has a manufacturing plant in Des Moines that has the theoretical capability to produce 193,500 laptops per quarter but currently produces 77,400 units. The conversion cost per quarter is $9,288,000. There are 64,500 production hours available within the plant per quarter. In addition to the processing minutes per unit used, the production of the laptops uses 11 minutes of move time, 19 minutes of wait time, and 6 minutes of rework time. (All work is done by cell workers.)

Required:

1. Compute the theoretical and actual velocities (per hour) and the theoretical and actual cycle times (minutes per unit produced). If required, round to one decimal place.

	Theoretical		Actual
Velocity		laptops per hour		laptops per hour
Cycle time		minutes per laptop		minutes per laptop

2. Compute the ideal and actual amounts of conversion cost assigned per laptop. If required, round your answers to the nearest cent.

Assignment per unit (theoretically)	$
Assignment per unit (actual)	$

3. Calculate MCE. If required, round your answer to two decimal places.