Figure 1: Org. Chart Tonya Griff AVP Operations Gregg G. Production Manager Plant 1 Sarah S. Production Manager Plant 2 Lisa L. Production Manager Plant 3 Armando A. Isiah I. Production Manager Production Manager Plant 4 Plant 5 Table 1: Standards: Standard Labor Rate per Hour Standard Hours Per Widget Expectations: $10 0.2 20,000 Widgets processed per month by each location Calculation: Widgets Processed (20K x 12 months) 240,000 Standard Hours Per Widget Total Standard Hours 0.2 48,000 Standard Labor Rate 10 Total Standard Labor Cost per Location 480,000 Locations Total Standard Labor Cost 2,400,000