Table 1: Year 5 Actual Results by Product Operated at approximately 95% of facility capacity Total bins processed Actual price paid per usable cubic yard of input Average direct labor time per bin Table 2: Year 5 Actual Costs Average wage earned DL employee Total cost machine operations Collection facility manager salary (each has one) Other indirect labor ww 120,000 AB 30,000 $4.05 $8.10 4 hours $10 per hour $2,400,000 $45,000 $70,000 $985,520 Allocation rate for corporate overhead 82% (as percentage of direct labor cost) Other facility overhead "Each full-time equivalent employee works 40 hours per week and 50 weeks per year. The price paid for a usable cubic yard of WW material decreased by 1/3 but the premium paid for each cubic yard of AB material increased to 250% of ww prices. As of January 1, Year 6, all wage rates and salaries were increased by 5% across the board at all collection facilities Table 3: Year 6 Results Total bins processed Total direct labor cost Total machine operator cost Allocation rate for corporate overhead Other facility overhead Allocation rate for corporate overhead Las percentage of direct labor cost) Other data to assist with analysis of this case Table 4: Containers ww 90,000 AB 90.000 $4,281,512 $2,800,000 $45,000 $1,155,000 89% Cubic Yards Cubic Feet 2 Cubic Foot Bags Dumpster containers hold 20 540 270 135 675 Temporary Sorting Collection Bin/Bag Table 5: Raw Material Costs per Cubic F ww AB Year 5 Year 6 $0.15 50.30 50.10 50.35 Table 6: Direct Labor Hours per Bin ww AB Year 5 4 066666667 Year 6 3.8835 5472 Part 1 - Pre-Assignment Using the provided Excel spreadsheet, prepare the calculations and costing analysis of Years 5 and 6.