Standard Stanchions This product line does not require any new design resources. 2 30,000 units were ordered during the year, making up 600 separate orders 3 Each stanchion requires 35 minutes of machine time for a total of 17.500 machine-hours. Custom Compass Housings This is a custom product that requires new design resources 2. There were 400 orders for custom compass housings. Orders for this product are placed separately from orders for standard stanchions. 3. There were 400 custom designs prepared. One custom design was prepared for each order. Since some orders were for more than one unit, a total of 1.250 custom compass housings were produced during the year. A custom compass housing requires on average of 2 machine-hours, for a total of 2.500 machine-hours. Standard Stanchions Custom Compass Housings Total $2680.000 $500.000 $3.200.000 Si Direct costs Direct materials........ Direct labour.. Shipping...... 905,500 263.750 60000 69.500 87.500 5000 975.000 351250 65.000 Windward Yachts 1. The company placed a total of three orders. a. Two orders were for 150 standard stanchions per order. b. One order was for a single custom compass housing unit. 2. A total of 177 machine-hours were used to fulfill the three customer orders a. The 300 standard stanchions required 175 machine-hours. b. The custom compass housing required 2 machine-hours. 3 Windward Yachts is one of 250 customers served by Classic Brass Windward Yachts Sales. $11350 Direct costs Direct material costs............... Se Page 3 1 7 - Q + 203 Standard Stanchions This product line does not require any new design resources. 2 30,000 units were ordered during the year, making up 600 separate orders 3 Each stanchion requires 35 minutes of machine time for a total of 17.500 machine-hours. Custom Compass Housings This is a custom product that requires new design resources 2. There were 400 orders for custom compass housings. Orders for this product are placed separately from orders for standard stanchions. 3. There were 400 custom designs prepared. One custom design was prepared for each order. Since some orders were for more than one unit, a total of 1.250 custom compass housings were produced during the year. A custom compass housing requires on average of 2 machine-hours, for a total of 2.500 machine-hours. Standard Stanchions Custom Compass Housings Total $2680.000 $500.000 $3.200.000 Si Direct costs Direct materials........ Direct labour.. Shipping...... 905,500 263.750 60000 69.500 87.500 5000 975.000 351250 65.000 Windward Yachts 1. The company placed a total of three orders. a. Two orders were for 150 standard stanchions per order. b. One order was for a single custom compass housing unit. 2. A total of 177 machine-hours were used to fulfill the three customer orders a. The 300 standard stanchions required 175 machine-hours. b. The custom compass housing required 2 machine-hours. 3 Windward Yachts is one of 250 customers served by Classic Brass Windward Yachts Sales. $11350 Direct costs Direct material costs............... Se Page 3 1 7 - Q + 203