Problem 10-57 Assigning Capacity Costs: Seasonality (LO 10-6) Cathy and Tom's Specialty Ice Cream Company operates a small production facility for the local community. The facility has the capacity to make 18,000 gallons of the single flavor, GUI Chewy, annually. The plant has only two customers, Chuck's Gas & Go and Marcee's Drive & Chew DriveThru. Annual orders for Chuck's total 9,000 gallons and annual orders for Marcee's total 4,500 gallons. Variable manufacturing costs are $1 per gallon, and annual fixed manufacturing costs are $27,000. The ice cream business has two seasons, summer and winter. Each season lasts exactly six months. Chuck's orders 4,500 gallons in the summer and 4,500 gallons in the winter. Marcee's is closed in the winter and orders all 4,500 gallons in the summer. In discussing their business, Cathy and Tom realize that there are really three seasons instead of two, the third being the fall and spring (as a combined season). Each of the three seasons lasts exactly four months. They also know that Marcee's opens in mid-spring and closes in mid-fall. Cathy and Tom check the order patterns and see the following demand (in gallons) in each of the three seasons:

	Winter	Fall and spring	summer	total
chucks	3000	3000	3000	9000
marcees	0	1500	3000	4500
Total	3000	4500	6000	13500

Required: Design the cost system for Cathy and Tom showing the capacity costs and capacity in each season.(Round your intermediate calculations and final answers to 2 decimal places. Input all values as positive numbers.)

Capacity Costs	Winter	Fall/ Spring	Summer
Total	9000	9000	9000
Unused	4500		0
Used	4500		9000
Charge for unused	0
Total Capacity costs	4500
Production (gallons)	3000	4500	6000
Fixed cost (per gallon)	1.5
Variable cost (per gallon)	1.00	1.00	1.00
Total product cost (per gallon)	2.50

Please provide the math and complete the table? This table was blank however I was able to fill in some of it. Thank you