Exhibit 2: Proposed Departmental Labour and Overhead Hourly Rates Labour Rah: Depot-Mt per Hour Wick making $20.10 Was melting 13.50 Molding 10.?5 Custom work 23.10 Packing 15.00 Ont-hold per Hour $23.53 22.61 46.89 30.36 15.89 Total Cost pts' Hour $43.63 41.11 66.64 53.46 30.30 Exhibit 3: Dime! [about Hour Distribution for Three MCT's Activitios BW-l Booms: Spiro Candles Candles [per Batch for Inventory Department of 100} {per Month} Wick making 3 hours 122 homo Wax melting 5 hours 108 hours Molding 23 hours 446 hours Custom work - - Packing 14 hours Total 50 hours 676 hours Work for Other Divisions {per Month] 2'10 hours 216 hours 363 hours 1,349 hours Exhibit 4: Departmental Overhead Rates Based on Normal 1Eli'olume Normal Volume Department (DLH) Wick making 2,500 Wax melting 2,400 Molding 8,000 Custom work 3,600 Packing m Total 34,000 Normal Overhead Overhead Coat* (per DLEI) $59,100 $23.54 51,?50 21.56 309,000 46.13 110,355 30.80 m M 355,053 25.15 * Estimated overhead cost if each deparanent operates at its normal volume.