Thank you so much for helping!

Case 2 For Apple Tire Company

While collecting the first data set, Julie Jordan, the lead Cost Accountant for ATC, also collected some additional information over the 48 observations. Alfred Olson is Julies direct supervisor. When Julie was a student at the University of Memphis, she studied activity-based costing in her cost accounting class. Like Alfred, she thought that only part of the conversion costs (labor-related costs such as wages, benefits, etc.) appeared to be related to direct labor hours. After further study, it appeared that some batch-related costs in the conversion costs were related to the number of setups, and another portion of conversion costs was related to the number of orders made to purchase direct materials for the tires.

Data Set 2 provides additional information for the 48 observations collected by Julie. It includes information for setup costs, purchasing costs, labor-related costs, and total conversion costs. The total conversion costs are equal to the sum of setup costs, purchasing costs and labor-related costs. Julie also provides you with the number of setups, the number of purchase orders, and direct labor hours used for products ATC/A105 and ATC/B107.

Product # of Setups # of POs DLHs

ATC/A105 25 60 9,000

ATC/B107 100 280 3,000

Julie Jordan is concerned that the relationship between conversion costs and direct labor hours has weakened since automation, given the significant decrease in the required number of direct labor hours. At the same time, overhead costs resulting from the new automation has increased dramatically. Thus, Julie has asked you to compile some additional information for her next meeting with the CEO next week.

In your analysis, recalculate the product costs for ATC/A105 and ATC/B107 using activity-based costing and compare them to those costs calculated in Case 1. What can you tell Julie and Alfred about the relationships between the different costs and the cost drivers? What happens when you calculate the correlations or perform some simple regressions between the different costs and the cost drivers?

Prepare a short paper summarizing your findings with appropriate calculations and/or schedules to support your suggestions.

Data sets 2 Part1

Part 2

Data set 1 part 1

data sets 1 part 2

Analyze for data 1

Again, thank you for your help

\begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline & A & B & C & D & E & F & G & H \\ \hline 1 & Observations & Setup Costs & \# of Setups & Purch Costs & \# of POs & Labor Costs & DLH & Total Costs \\ \hline 2 & 1 & 4,089,000 & 1,410 & 363,825 & 1,617 & 14,100,000 & 94,000 & 18,552,825 \\ \hline 3 & 2 & 3,552,500 & 1,225 & 458,325 & 2,037 & 15,112,500 & 100,750 & 19,123,325 \\ \hline 4 & 3 & 6,380,000 & 2,200 & 283,500 & 1,260 & 15,322,500 & 102,150 & 21,986,000 \\ \hline 5 & 4 & 5,510,000 & 1,900 & 378,000 & 1,680 & 12,000,000 & 80,000 & 17,888,000 \\ \hline 6 & 5 & 4,437,000 & 1,530 & 401,625 & 1,785 & 13,050,000 & 87,000 & 17,888,625 \\ \hline 7 & 6 & 2,987,000 & 1,030 & 590,625 & 2,625 & 14,475,000 & 96,500 & 18,052,625 \\ \hline 8 & 7 & 4,640,000 & 1,600 & 269,325 & 1,197 & 13,275,000 & 88,500 & 18,184,325 \\ \hline 9 & 8 & 2,320,000 & 800 & 567,000 & 2,520 & 17,850,000 & 119,000 & 20,737,000 \\ \hline 10 & 9 & 3,857,000 & 1,330 & 349,650 & 1,554 & 14,400,000 & 96,000 & 18,606,650 \\ \hline 11 & 10 & 4,930,000 & 1,700 & 482,850 & 2,146 & 13,230,000 & 88,200 & 18,642,850 \\ \hline 12 & 11 & 4,640,000 & 1,600 & 189,000 & 840 & 14,025,000 & 93,500 & 18,854,000 \\ \hline 13 & 12 & 4,147,000 & 1,430 & 448,875 & 1,995 & 14,250,000 & 95,000 & 18,845,875 \\ \hline 14 & 13 & 3,625,000 & 1,250 & 141,750 & 630 & 15,075,000 & 100,500 & 18,841,750 \\ \hline 15 & 14 & 3,799,000 & 1,310 & 746,550 & 3,318 & 14,325,000 & 95,500 & 18,870,550 \\ \hline 16 & 15 & 4,060,000 & 1,400 & 297,675 & 1,323 & 14,550,000 & 97,000 & 18,907,675 \\ \hline 17 & 16 & 3,480,000 & 1,200 & 264,600 & 1,176 & 15,172,500 & 101,150 & 18,917,100 \\ \hline 18 & 17 & 5,278,000 & 1,820 & 543,375 & 2,415 & 14,925,000 & 99,500 & 20,746,375 \\ \hline 19 & 18 & 4,292,000 & 1,480 & 278,775 & 1,239 & 14,497,500 & 96,650 & 19,068,275 \\ \hline 20 & 19 & 6,177,000 & 2,130 & 637,875 & 2,835 & 12,450,000 & 83,000 & 19,264,875 \\ \hline 21 & 20 & 5,017,000 & 1,730 & 453,600 & 2,016 & 13,777,500 & 91,850 & 19,248,100 \\ \hline 22 & 21 & 5,510,000 & 1,900 & 170,100 & 756 & 13,687,500 & 91,250 & 19,367,600 \\ \hline 23 & 22 & 4,350,000 & 1,500 & 652,050 & 2,898 & 14,775,000 & 98,500 & 19,777,050 \\ \hline 24 & 23 & 3,045,000 & 1,050 & 165,375 & 735 & 16,575,000 & 110,500 & 19,785,375 \\ \hline 25 & 24 & 4,698,000 & 1,620 & 373,275 & 1,659 & 14,850,000 & 99,000 & 19,921,275 \\ \hline 26 & 25 & 2,900,000 & 1,000 & 656,775 & 2,919 & 16,350,000 & 109,000 & 19,906,775 \\ \hline 27 & 26 & 4,495,000 & 1,550 & 354,375 & 1,575 & 15,150,000 & 101,000 & 19,999,375 \\ \hline 28 & 27 & 7,612,500 & 2,625 & 274,050 & 1,218 & 12,240,000 & 81,600 & 20,126,550 \\ \hline 29 & 28 & 7,830,000 & 2,700 & 500,850 & 2,226 & 12,060,000 & 80,400 & 20,390,850 \\ \hline 30 & 29 & 6,815,000 & 2,350 & 661,500 & 2,940 & 12,900,000 & 86,000 & 20,376,500 \\ \hline 31 & 30 & 2,610,000 & 900 & 463,050 & 2,058 & 17,325,000 & 115,500 & 20,398,050 \\ \hline 32 & 31 & 6,119,000 & 2,110 & 557,550 & 2,478 & 13,897,500 & 92,650 & 20,574,050 \\ \hline 33 & 32 & 5,336,000 & 1,840 & 538,650 & 2,394 & 14,692,500 & 97,950 & 20,567,150 \\ \hline 34 & 33 & 6,612,000 & 2,280 & 344,925 & 1,533 & 13,650,000 & 91,000 & 20,606,925 \\ \hline 35 & 34 & 5,510,000 & 1,900 & 486,675 & 2,163 & 14,700,000 & 98,000 & 20,696,675 \\ \hline 36 & 35 & 2,175,000 & 750 & 444,150 & 1,974 & 18,000,000 & 120,000 & 20,619,150 \\ \hline 37 & 36 & 5,220,000 & 1,800 & 311,850 & 1,386 & 15,225,000 & 101,500 & 20,756,850 \\ \hline \end{tabular} \begin{tabular}{|r|r|r|r|r|r|r|r|r|r|} \hline & A & B & C & D & E & \multicolumn{1}{c}{ F } & G \\ \hline 25 & 24 & 4,698,000 & 1,620 & 373,275 & 1,659 & 14,850,000 & 99,000 & 19,921,275 \\ \hline 26 & 25 & 2,900,000 & 1,000 & 656,775 & 2,919 & 16,350,000 & 109,000 & 19,906,775 \\ \hline 27 & 26 & 4,495,000 & 1,550 & 354,375 & 1,575 & 15,150,000 & 101,000 & 19,999,375 \\ \hline 28 & 27 & 7,612,500 & 2,625 & 274,050 & 1,218 & 12,240,000 & 81,600 & 20,126,550 \\ \hline 29 & 28 & 7,830,000 & 2,700 & 500,850 & 2,226 & 12,060,000 & 80,400 & 20,390,850 \\ \hline 30 & 29 & 6,815,000 & 2,350 & 661,500 & 2,940 & 12,900,000 & 86,000 & 20,376,500 \\ \hline 31 & 30 & 2,610,000 & 900 & 463,050 & 2,058 & 17,325,000 & 115,500 & 20,398,050 \\ \hline 32 & 31 & 6,119,000 & 2,110 & 557,550 & 2,478 & 13,897,500 & 92,650 & 20,574,050 \\ \hline 33 & 32 & 5,336,000 & 1,840 & 538,650 & 2,394 & 14,692,500 & 97,950 & 20,567,150 \\ \hline 34 & 33 & 6,612,000 & 2,280 & 344,925 & 1,533 & 13,650,000 & 91,000 & 20,606,925 \\ \hline 35 & 34 & 5,510,000 & 1,900 & 486,675 & 2,163 & 14,700,000 & 98,000 & 20,696,675 \\ \hline 36 & 35 & 2,175,000 & 750 & 444,150 & 1,974 & 18,000,000 & 120,000 & 20,619,150 \\ \hline 37 & 36 & 5,220,000 & 1,800 & 311,850 & 1,386 & 15,225,000 & 101,500 & 20,756,850 \\ \hline 38 & 37 & 6,525,000 & 2,250 & 548,100 & 2,436 & 13,800,000 & 92,000 & 20,873,100 \\ \hline 39 & 38 & 7,975,000 & 2,750 & 732,375 & 3,255 & 12,300,000 & 82,000 & 21,007,375 \\ \hline 40 & 39 & 3,190,000 & 1,100 & 467,775 & 2,079 & 17,400,000 & 116,000 & 21,057,775 \\ \hline 41 & 40 & 6,960,000 & 2,400 & 675,675 & 3,003 & 13,575,000 & 90,500 & 21,210,675 \\ \hline 42 & 41 & 3,190,000 & 1,100 & 259,875 & 1,155 & 14,737,500 & 98,250 & 18,187,375 \\ \hline 43 & 42 & 5,075,000 & 1,750 & 359,100 & 1,596 & 15,825,000 & 105,500 & 21,259,100 \\ \hline 44 & 43 & 5,075,000 & 1,750 & 756,000 & 3,360 & 15,600,000 & 104,000 & 21,431,000 \\ \hline 45 & 44 & 2,929,000 & 1,010 & 472,500 & 2,100 & 15,750,000 & 105,000 & 19,151,500 \\ \hline 46 & 45 & 4,379,000 & 1,510 & 552,825 & 2,457 & 15,900,000 & 106,000 & 20,831,825 \\ \hline 47 & 46 & 6,525,000 & 2,250 & 160,650 & 714 & 15,000,000 & 100,000 & 21,685,650 \\ \hline 48 & 47 & 5,452,000 & 1,880 & 368,550 & 1,638 & 14,902,500 & 99,350 & 20,723,050 \\ \hline 49 & 48 & 3,828,000 & 1,320 & 642,600 & 2,856 & 15,660,000 & 104,400 & 20,130,600 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline & A & B & C \\ \hline 1 & Observations & DLH & Total Costs \\ \hline 2 & 1 & 94,000 & 18,552,825 \\ \hline 3 & 2 & 100,750 & 19,123,325 \\ \hline 4 & 3 & 102,150 & 21,986,000 \\ \hline 5 & 4 & 80,000 & 17,888,000 \\ \hline 6 & 5 & 87,000 & 17,888,625 \\ \hline 7 & 6 & 96,500 & 18,052,625 \\ \hline 8 & 7 & 88,500 & 18,184,325 \\ \hline 9 & 8 & 119,000 & 20,737,000 \\ \hline 10 & 9 & 96,000 & 18,606,650 \\ \hline 11 & 10 & 88,200 & 18,642,850 \\ \hline 12 & 11 & 93,500 & 18,854,000 \\ \hline 13 & 12 & 95,000 & 18,845,875 \\ \hline 14 & 13 & 100,500 & 18,841,750 \\ \hline 15 & 14 & 95,500 & 18,870,550 \\ \hline 16 & 15 & 97,000 & 18,907,675 \\ \hline 17 & 16 & 101,150 & 18,917,100 \\ \hline 18 & 17 & 99,500 & 20,746,375 \\ \hline 19 & 18 & 96,650 & 19,068,275 \\ \hline 20 & 19 & 83,000 & 19,264,875 \\ \hline 21 & 20 & 91,850 & 19,248,100 \\ \hline 22 & 21 & 91,250 & 19,367,600 \\ \hline 23 & 22 & 98,500 & 19,777,050 \\ \hline 24 & 23 & 110,500 & 19,785,375 \\ \hline 25 & 24 & 99,000 & 19,921,275 \\ \hline 26 & 25 & 109,000 & 19,906,775 \\ \hline 27 & 26 & 101,000 & 19,999,375 \\ \hline 28 & 27 & 81,600 & 20,126,550 \\ \hline 29 & 28 & 80,400 & 20,390,850 \\ \hline 30 & 29 & 86,000 & 20,376,500 \\ \hline 31 & 30 & 115,500 & 20,398,050 \\ \hline 32 & 31 & 92,650 & 20,574,050 \\ \hline 33 & 32 & 97,950 & 20,567,150 \\ \hline 34 & 33 & 91,000 & 20,606,925 \\ \hline 35 & 34 & 98,000 & 20,696,675 \\ \hline 36 & 35 & 120,000 & 20,619,150 \\ \hline 37 & 36 & 101,500 & 20,756,850 \\ \hline 38 & 37 & 92,000 & 20,873,10 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline & A & B & C \\ \hline 24 & 23 & 110,500 & 19,785,375 \\ \hline 25 & 24 & 99,000 & 19,921,275 \\ \hline 26 & 25 & 109,000 & 19,906,775 \\ \hline 27 & 26 & 101,000 & 19,999,375 \\ \hline 28 & 27 & 81,600 & 20,126,550 \\ \hline 29 & 28 & 80,400 & 20,390,850 \\ \hline 30 & 29 & 86,000 & 20,376,500 \\ \hline 31 & 30 & 115,500 & 20,398,050 \\ \hline 32 & 31 & 92,650 & 20,574,050 \\ \hline 33 & 32 & 97,950 & 20,567,150 \\ \hline 34 & 33 & 91,000 & 20,606,925 \\ \hline 35 & 34 & 98,000 & 20,696,675 \\ \hline 36 & 35 & 120,000 & 20,619,150 \\ \hline 37 & 36 & 101,500 & 20,756,850 \\ \hline 38 & 37 & 92,000 & 20,873,100 \\ \hline 39 & 38 & 82,000 & 21,007,375 \\ \hline 40 & 39 & 116,000 & 21,057,775 \\ \hline 41 & 40 & 90,500 & 21,210,675 \\ \hline 42 & 41 & 98,250 & 18,187,375 \\ \hline 43 & 42 & 105,500 & 21,259,100 \\ \hline 44 & 43 & 104,000 & 21,431,000 \\ \hline 45 & 44 & 105,000 & 19,151,500 \\ \hline 46 & 45 & 106,000 & 20,831,825 \\ \hline 47 & 46 & 100,000 & 21,685,650 \\ \hline 48 & 47 & 99,350 & 20,723,050 \\ \hline 49 & 48 & 104,400 & 20,130,600 \\ \hline 50 & Total & 4,682,600 & 952,646,025 \\ \hline 51 & Cost Per DLH & 203.44 & \\ \hline 52 & Correlation & 0.3283 & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|c|} \hline & A & B & c & D & E & F & G & H & \multicolumn{2}{|r|}{J} & \multirow[t]{2}{*}{k} \\ \hline 1 & & & & & & & & & & & \\ \hline 2 & & & & & & & & & & & \\ \hline 3 & & & & & & & & & & & \\ \hline 4 & & & Product & Units & Avg direct material cost & Direct labor hours & Cost per DLH & Cotversion cost & Material cost & Total cost & Total cost per tire \\ \hline 5 & & & DTC/A105 & 20,000 & $55.00 & 9,000 & $203.44 & $1,830,960 & $1,100,000 & $2,930,960 & $146.55 \\ \hline 6 & & & DTC/B107 & 5,000 & $80.00 & 3,000 & $203.44 & $610,320 & $400,000 & $1,010,320 & $202.06 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline & A & B & C & D & E & F & G & H \\ \hline 1 & Observations & Setup Costs & \# of Setups & Purch Costs & \# of POs & Labor Costs & DLH & Total Costs \\ \hline 2 & 1 & 4,089,000 & 1,410 & 363,825 & 1,617 & 14,100,000 & 94,000 & 18,552,825 \\ \hline 3 & 2 & 3,552,500 & 1,225 & 458,325 & 2,037 & 15,112,500 & 100,750 & 19,123,325 \\ \hline 4 & 3 & 6,380,000 & 2,200 & 283,500 & 1,260 & 15,322,500 & 102,150 & 21,986,000 \\ \hline 5 & 4 & 5,510,000 & 1,900 & 378,000 & 1,680 & 12,000,000 & 80,000 & 17,888,000 \\ \hline 6 & 5 & 4,437,000 & 1,530 & 401,625 & 1,785 & 13,050,000 & 87,000 & 17,888,625 \\ \hline 7 & 6 & 2,987,000 & 1,030 & 590,625 & 2,625 & 14,475,000 & 96,500 & 18,052,625 \\ \hline 8 & 7 & 4,640,000 & 1,600 & 269,325 & 1,197 & 13,275,000 & 88,500 & 18,184,325 \\ \hline 9 & 8 & 2,320,000 & 800 & 567,000 & 2,520 & 17,850,000 & 119,000 & 20,737,000 \\ \hline 10 & 9 & 3,857,000 & 1,330 & 349,650 & 1,554 & 14,400,000 & 96,000 & 18,606,650 \\ \hline 11 & 10 & 4,930,000 & 1,700 & 482,850 & 2,146 & 13,230,000 & 88,200 & 18,642,850 \\ \hline 12 & 11 & 4,640,000 & 1,600 & 189,000 & 840 & 14,025,000 & 93,500 & 18,854,000 \\ \hline 13 & 12 & 4,147,000 & 1,430 & 448,875 & 1,995 & 14,250,000 & 95,000 & 18,845,875 \\ \hline 14 & 13 & 3,625,000 & 1,250 & 141,750 & 630 & 15,075,000 & 100,500 & 18,841,750 \\ \hline 15 & 14 & 3,799,000 & 1,310 & 746,550 & 3,318 & 14,325,000 & 95,500 & 18,870,550 \\ \hline 16 & 15 & 4,060,000 & 1,400 & 297,675 & 1,323 & 14,550,000 & 97,000 & 18,907,675 \\ \hline 17 & 16 & 3,480,000 & 1,200 & 264,600 & 1,176 & 15,172,500 & 101,150 & 18,917,100 \\ \hline 18 & 17 & 5,278,000 & 1,820 & 543,375 & 2,415 & 14,925,000 & 99,500 & 20,746,375 \\ \hline 19 & 18 & 4,292,000 & 1,480 & 278,775 & 1,239 & 14,497,500 & 96,650 & 19,068,275 \\ \hline 20 & 19 & 6,177,000 & 2,130 & 637,875 & 2,835 & 12,450,000 & 83,000 & 19,264,875 \\ \hline 21 & 20 & 5,017,000 & 1,730 & 453,600 & 2,016 & 13,777,500 & 91,850 & 19,248,100 \\ \hline 22 & 21 & 5,510,000 & 1,900 & 170,100 & 756 & 13,687,500 & 91,250 & 19,367,600 \\ \hline 23 & 22 & 4,350,000 & 1,500 & 652,050 & 2,898 & 14,775,000 & 98,500 & 19,777,050 \\ \hline 24 & 23 & 3,045,000 & 1,050 & 165,375 & 735 & 16,575,000 & 110,500 & 19,785,375 \\ \hline 25 & 24 & 4,698,000 & 1,620 & 373,275 & 1,659 & 14,850,000 & 99,000 & 19,921,275 \\ \hline 26 & 25 & 2,900,000 & 1,000 & 656,775 & 2,919 & 16,350,000 & 109,000 & 19,906,775 \\ \hline 27 & 26 & 4,495,000 & 1,550 & 354,375 & 1,575 & 15,150,000 & 101,000 & 19,999,375 \\ \hline 28 & 27 & 7,612,500 & 2,625 & 274,050 & 1,218 & 12,240,000 & 81,600 & 20,126,550 \\ \hline 29 & 28 & 7,830,000 & 2,700 & 500,850 & 2,226 & 12,060,000 & 80,400 & 20,390,850 \\ \hline 30 & 29 & 6,815,000 & 2,350 & 661,500 & 2,940 & 12,900,000 & 86,000 & 20,376,500 \\ \hline 31 & 30 & 2,610,000 & 900 & 463,050 & 2,058 & 17,325,000 & 115,500 & 20,398,050 \\ \hline 32 & 31 & 6,119,000 & 2,110 & 557,550 & 2,478 & 13,897,500 & 92,650 & 20,574,050 \\ \hline 33 & 32 & 5,336,000 & 1,840 & 538,650 & 2,394 & 14,692,500 & 97,950 & 20,567,150 \\ \hline 34 & 33 & 6,612,000 & 2,280 & 344,925 & 1,533 & 13,650,000 & 91,000 & 20,606,925 \\ \hline 35 & 34 & 5,510,000 & 1,900 & 486,675 & 2,163 & 14,700,000 & 98,000 & 20,696,675 \\ \hline 36 & 35 & 2,175,000 & 750 & 444,150 & 1,974 & 18,000,000 & 120,000 & 20,619,150 \\ \hline 37 & 36 & 5,220,000 & 1,800 & 311,850 & 1,386 & 15,225,000 & 101,500 & 20,756,850 \\ \hline \end{tabular} \begin{tabular}{|r|r|r|r|r|r|r|r|r|r|} \hline & A & B & C & D & E & \multicolumn{1}{c}{ F } & G \\ \hline 25 & 24 & 4,698,000 & 1,620 & 373,275 & 1,659 & 14,850,000 & 99,000 & 19,921,275 \\ \hline 26 & 25 & 2,900,000 & 1,000 & 656,775 & 2,919 & 16,350,000 & 109,000 & 19,906,775 \\ \hline 27 & 26 & 4,495,000 & 1,550 & 354,375 & 1,575 & 15,150,000 & 101,000 & 19,999,375 \\ \hline 28 & 27 & 7,612,500 & 2,625 & 274,050 & 1,218 & 12,240,000 & 81,600 & 20,126,550 \\ \hline 29 & 28 & 7,830,000 & 2,700 & 500,850 & 2,226 & 12,060,000 & 80,400 & 20,390,850 \\ \hline 30 & 29 & 6,815,000 & 2,350 & 661,500 & 2,940 & 12,900,000 & 86,000 & 20,376,500 \\ \hline 31 & 30 & 2,610,000 & 900 & 463,050 & 2,058 & 17,325,000 & 115,500 & 20,398,050 \\ \hline 32 & 31 & 6,119,000 & 2,110 & 557,550 & 2,478 & 13,897,500 & 92,650 & 20,574,050 \\ \hline 33 & 32 & 5,336,000 & 1,840 & 538,650 & 2,394 & 14,692,500 & 97,950 & 20,567,150 \\ \hline 34 & 33 & 6,612,000 & 2,280 & 344,925 & 1,533 & 13,650,000 & 91,000 & 20,606,925 \\ \hline 35 & 34 & 5,510,000 & 1,900 & 486,675 & 2,163 & 14,700,000 & 98,000 & 20,696,675 \\ \hline 36 & 35 & 2,175,000 & 750 & 444,150 & 1,974 & 18,000,000 & 120,000 & 20,619,150 \\ \hline 37 & 36 & 5,220,000 & 1,800 & 311,850 & 1,386 & 15,225,000 & 101,500 & 20,756,850 \\ \hline 38 & 37 & 6,525,000 & 2,250 & 548,100 & 2,436 & 13,800,000 & 92,000 & 20,873,100 \\ \hline 39 & 38 & 7,975,000 & 2,750 & 732,375 & 3,255 & 12,300,000 & 82,000 & 21,007,375 \\ \hline 40 & 39 & 3,190,000 & 1,100 & 467,775 & 2,079 & 17,400,000 & 116,000 & 21,057,775 \\ \hline 41 & 40 & 6,960,000 & 2,400 & 675,675 & 3,003 & 13,575,000 & 90,500 & 21,210,675 \\ \hline 42 & 41 & 3,190,000 & 1,100 & 259,875 & 1,155 & 14,737,500 & 98,250 & 18,187,375 \\ \hline 43 & 42 & 5,075,000 & 1,750 & 359,100 & 1,596 & 15,825,000 & 105,500 & 21,259,100 \\ \hline 44 & 43 & 5,075,000 & 1,750 & 756,000 & 3,360 & 15,600,000 & 104,000 & 21,431,000 \\ \hline 45 & 44 & 2,929,000 & 1,010 & 472,500 & 2,100 & 15,750,000 & 105,000 & 19,151,500 \\ \hline 46 & 45 & 4,379,000 & 1,510 & 552,825 & 2,457 & 15,900,000 & 106,000 & 20,831,825 \\ \hline 47 & 46 & 6,525,000 & 2,250 & 160,650 & 714 & 15,000,000 & 100,000 & 21,685,650 \\ \hline 48 & 47 & 5,452,000 & 1,880 & 368,550 & 1,638 & 14,902,500 & 99,350 & 20,723,050 \\ \hline 49 & 48 & 3,828,000 & 1,320 & 642,600 & 2,856 & 15,660,000 & 104,400 & 20,130,600 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline & A & B & C \\ \hline 1 & Observations & DLH & Total Costs \\ \hline 2 & 1 & 94,000 & 18,552,825 \\ \hline 3 & 2 & 100,750 & 19,123,325 \\ \hline 4 & 3 & 102,150 & 21,986,000 \\ \hline 5 & 4 & 80,000 & 17,888,000 \\ \hline 6 & 5 & 87,000 & 17,888,625 \\ \hline 7 & 6 & 96,500 & 18,052,625 \\ \hline 8 & 7 & 88,500 & 18,184,325 \\ \hline 9 & 8 & 119,000 & 20,737,000 \\ \hline 10 & 9 & 96,000 & 18,606,650 \\ \hline 11 & 10 & 88,200 & 18,642,850 \\ \hline 12 & 11 & 93,500 & 18,854,000 \\ \hline 13 & 12 & 95,000 & 18,845,875 \\ \hline 14 & 13 & 100,500 & 18,841,750 \\ \hline 15 & 14 & 95,500 & 18,870,550 \\ \hline 16 & 15 & 97,000 & 18,907,675 \\ \hline 17 & 16 & 101,150 & 18,917,100 \\ \hline 18 & 17 & 99,500 & 20,746,375 \\ \hline 19 & 18 & 96,650 & 19,068,275 \\ \hline 20 & 19 & 83,000 & 19,264,875 \\ \hline 21 & 20 & 91,850 & 19,248,100 \\ \hline 22 & 21 & 91,250 & 19,367,600 \\ \hline 23 & 22 & 98,500 & 19,777,050 \\ \hline 24 & 23 & 110,500 & 19,785,375 \\ \hline 25 & 24 & 99,000 & 19,921,275 \\ \hline 26 & 25 & 109,000 & 19,906,775 \\ \hline 27 & 26 & 101,000 & 19,999,375 \\ \hline 28 & 27 & 81,600 & 20,126,550 \\ \hline 29 & 28 & 80,400 & 20,390,850 \\ \hline 30 & 29 & 86,000 & 20,376,500 \\ \hline 31 & 30 & 115,500 & 20,398,050 \\ \hline 32 & 31 & 92,650 & 20,574,050 \\ \hline 33 & 32 & 97,950 & 20,567,150 \\ \hline 34 & 33 & 91,000 & 20,606,925 \\ \hline 35 & 34 & 98,000 & 20,696,675 \\ \hline 36 & 35 & 120,000 & 20,619,150 \\ \hline 37 & 36 & 101,500 & 20,756,850 \\ \hline 38 & 37 & 92,000 & 20,873,10 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|} \hline & A & B & C \\ \hline 24 & 23 & 110,500 & 19,785,375 \\ \hline 25 & 24 & 99,000 & 19,921,275 \\ \hline 26 & 25 & 109,000 & 19,906,775 \\ \hline 27 & 26 & 101,000 & 19,999,375 \\ \hline 28 & 27 & 81,600 & 20,126,550 \\ \hline 29 & 28 & 80,400 & 20,390,850 \\ \hline 30 & 29 & 86,000 & 20,376,500 \\ \hline 31 & 30 & 115,500 & 20,398,050 \\ \hline 32 & 31 & 92,650 & 20,574,050 \\ \hline 33 & 32 & 97,950 & 20,567,150 \\ \hline 34 & 33 & 91,000 & 20,606,925 \\ \hline 35 & 34 & 98,000 & 20,696,675 \\ \hline 36 & 35 & 120,000 & 20,619,150 \\ \hline 37 & 36 & 101,500 & 20,756,850 \\ \hline 38 & 37 & 92,000 & 20,873,100 \\ \hline 39 & 38 & 82,000 & 21,007,375 \\ \hline 40 & 39 & 116,000 & 21,057,775 \\ \hline 41 & 40 & 90,500 & 21,210,675 \\ \hline 42 & 41 & 98,250 & 18,187,375 \\ \hline 43 & 42 & 105,500 & 21,259,100 \\ \hline 44 & 43 & 104,000 & 21,431,000 \\ \hline 45 & 44 & 105,000 & 19,151,500 \\ \hline 46 & 45 & 106,000 & 20,831,825 \\ \hline 47 & 46 & 100,000 & 21,685,650 \\ \hline 48 & 47 & 99,350 & 20,723,050 \\ \hline 49 & 48 & 104,400 & 20,130,600 \\ \hline 50 & Total & 4,682,600 & 952,646,025 \\ \hline 51 & Cost Per DLH & 203.44 & \\ \hline 52 & Correlation & 0.3283 & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|c|} \hline & A & B & c & D & E & F & G & H & \multicolumn{2}{|r|}{J} & \multirow[t]{2}{*}{k} \\ \hline 1 & & & & & & & & & & & \\ \hline 2 & & & & & & & & & & & \\ \hline 3 & & & & & & & & & & & \\ \hline 4 & & & Product & Units & Avg direct material cost & Direct labor hours & Cost per DLH & Cotversion cost & Material cost & Total cost & Total cost per tire \\ \hline 5 & & & DTC/A105 & 20,000 & $55.00 & 9,000 & $203.44 & $1,830,960 & $1,100,000 & $2,930,960 & $146.55 \\ \hline 6 & & & DTC/B107 & 5,000 & $80.00 & 3,000 & $203.44 & $610,320 & $400,000 & $1,010,320 & $202.06 \\ \hline \end{tabular}