D. With the cost structure, determine the maintenance efficiency for a company that operates under the following conditions:

BASE YEAR (2000)

- Annual production time 9000 hours - Annual production value $ 10,000 - Available maintenance time 450 hours - Average time between failures 350 hours - Time out of service of the plant 250 hours - Loss of materials 2%

NEXT YEAR (2001) - Time out of service of the plant 200 hours - Loss of materials 2% The maintenance cost for the base year must be determined according to the following items and that for the following year they will increase by 20% (you must take into account that replacement costs correspond to 10% of production for the base year and 15% for the following year). The work will take 2 weeks from the beginning to the end (starting March 5, 2000), two workers are required to earn the minimum wage in the amount of $ 900 without receiving bonuses or overtime. The cost of spare parts is $ 1,000 and materials $ 300. No additional services should be included.