The following information relates to Lancashire Manufacturing: To produce a unit of product:

Mixing department	3 minutes per unit
Molding department	5 minutes per unit
Casting department	7 minutes per unit
Finishing department	4 minutes per unit

There is a wait time of 8 minutes before the mixing department begins a batch, 5 minutes between the mixing and molding departments, a move and pre-wait between molding and casting of 10 minutes, and a move and pre-wait between the casting and finishing departments of 12 minutes. Which area represents the bottleneck operation?

a.casting

b.molding

c.finishing

d.mixing

Based on the following information:

			Materials	Wages	Machining	Other	Total cost
Order Processing			$ 28,000			28,000
Purchasing			43,000			43,000
Cutting			$ 160,000	36,000	$33,000	$ 8,000	237,000
Forming			57,500	49,000	22,000	12,000	140,500
Finishing			42,500	28,000	5,000		75,500
Testing				30,000			30,000
Packaging and Shipping				10,000			10,000
Invoicing				6,000			6,000
Totals			$260,000	$230,000	$60,000	$20,000	$570,000
Part A	2,005	units
Part Q	4,100	units
Total	6,105	units

What is the product cost based on total average cost? (Round to nearest cent.)

a.$42.59

b.$54.05

c.$93.37

d.$48.32