I am tryingg to figure out how get Utilities. It is supposed to be 1100 and cost margin per unit is.60. Attached is what I have gotten done so ffar and also the case study. Table 1 Selected Financial and Other Data

Panel A: Volume Data for Hot Dog Oven Business FY 2009 Units Kilowatt Quarter Sold Hours Q1 11,000 12,000 Q2 17,000 11,000 Q3 20,000 9,000 Q4 13,000 8,000

Management uses Units Sold as the cost driver for calculating Shipping costs and Kilowatt Hours as the cost driver for both Utilities and Maintenance costs.

Panel B: Other Summary Data Cost of Goods Sold has historically amounted to $35 per oven sold, while sales commissions represent 6% of sales. These figures aren't expected to change for fiscal 2010. Storm has also advised the team that advertising expenses must remain flat relative to the prior year, while administrative salaries and insurance expenses are each subject to inflationary increases of 3%. Cost data for the prior four quarters is available for these items in the general ledger, as shown in Table 2 below. Cost data for shipping, electricity, maintenance, and depreciation are available for the prior four quarters in the general ledger as well. The sales and operations teams have also provided relevant volume data over the last four fiscal quarters, as shown in Panel A above. Management has also planned to build up the balance sheet during the first quarter of fiscal 2010 with capital expenditures of $500,000 for additional trucks to assist in the ground distribution of the product and with a $1 million investment in POG overs. (The division's fixed-asset policy is to take a full year's worth of depreciation on assets purchased during the year, regardless of the date of acquisition.) The trucks are expected to have a useful life of 10 years. For planning purposes, the division doesn't tax-effect its financials because taxes are calculated at a corporate level and allocated to the divisions based upon overall performance. Engineers expect to use 13,000 kilowatt hours during the first quarter of fiscal 2010. Table 2 Download from General Ledger Account Amount Fiscal Year Quarter Insurance 8,737 2009 1 Insurance 8,737 2009 2 Insurance 8,737 2009 3 Insurance 8,737 2009 4 Admin. Salaries 140,777 2009 1 Admin. Salaries 140,777 2009 2 Admin. Salaries 140,777 2009 3 Admin. Salaries 140,777 2009 4 Advertising 210,000 2009 1 Advertising 210,000 2009 2 Advertising 210,000 2009 3 Advertising 210,000 2009 4 Shipping 121,000 2009 1 Shipping 187,000 2009 2 Shipping 220,000 2009 3 Shipping 143,000 2009 4 Depreciation 70,000 2009 1 Depreciation 70,000 2009 2 Depreciation 70,000 2009 3 Depreciation 70,000 2009 4 Utilities 35,000 2009 1 Utilities 33,000 2009 2 Utilities 30,000 2009 3 Utilities 27,000 2009 4 Maintenance 12,000 2009 1 Maintenance 11,800 2009 2 Maintenance 10,000 2009 3 Maintenance 9,600 2009 4