manufactures soft-drink beverage cans for the North American market has two plante ent are considered fixed overhead. For the month, the master budget for a plant and the achind Evaluating Cost Center Performance P2. Metal Products, LLC, manufactures metal beverage containers. The division that operate 24 hours a day, 365 days a year. The plants are evaluated as c Small tools and supplies are considered variable overhead. Depreciation and r operating results of the two North American plants, East Coast and West Coast, folow Master Budget East Coast Actual West Coast Actual Center costs: $4,00,000 $3,492.000 $5040.00 Rolled aluminum ($0.01) Lids ($0.005) Direct labor ($0.0025) Small tools and supplies ($0.0013) Depreciation and rent 1,980,000 864,000 432,000 480,000 $8,000,000 $7,248,000 2,000,000 1,000,000 520,000 480,000 $5,040,000 2,016,000 1,260,000 588,000 480,000 $9,384,000 Total cost Performance measures: Cans processed per hour Average daily pounds of scrap metal Cans processed (in millions) 45,662 41,096 47945 400 360 420