DiscusS and Comp The section of shaft shown in the figure is to be designed to approximate re d = 0.75 D and r = D/20 with diameter d conforming to that of standard metric rolling bore sizes. The shaft is to be made of SAE 2340 steel, heat-treated to obtain minimum stren in the shoulder area of 1226 MPa ultimate tensile strength and 1130 MPa yield strength with Brinell hardness not less than 370. At the shoulder the shaft is subjected to a completely reversed bending moment of 70 N m, accompanied by a steady torsion of 45 N m. Use a design factor of 2.5 and size the shaft for an infinite life 7-2 lative sizes of lem 7-2 taining a e. Unless meter at ameter d groove is surface. 02. The University of Chicago Press is wholly owned by the university. It performs the bulk of its work for other university departments, which pay as though the press were an outside business enterprise. The press also publishes and maintains a stock of books for general sale. The press uses normal costing to cost each job. Its job-costing system has two direct-cost categories (direct materials and direct manufacturing labor) and one indirect- cost pool (manufacturing overhead, allocated on the basis of direct manufacturing labor costs). The following data (in thousands) pertain to 2014: Direct materials and supplies purchased on credit $800 Direct materials used 710 Indirect materials issued to various production departments 100 Direct manufacturing labor 1,300 Indirect manufacturing labor incurred by various production departments 900 Depreciation on building and manufacturing equipmsnt 400 Miscellaneous manufacturing overhead incurred by various production departments (ordinarily would be detailed as repairs, photocopying, utilities, etc.) 550 Manufacturing overhead allocated at 150% of direct manufacturing labor costs (You find it?) Cost of goods manufactured 4,120 Revenues 8,000 Cost of goods sold (before adjustment for under- or over allocated manufacturing overhead) 4,020 Invantories, December 31, 2013 (not 2014): Materials Control 100 Work-in- Process Control 60 Finished Goods Control 500 Prepare an overview T-accounts diagram of the job-costing system at the University of Chicago Press