Using the Cost Reports Processing Time chart, answer the following question:

1. If Sara takes the twelve reports in the chart as representing the sequence in which the report was received, how long will it take to get all twelve reports in the system?

2. Is there a better sequence in which to process the reports? Develop a better schedule and calculate how much time is saved.

3. Show any time periods when Sara or the data entry people are idle.

Cost Reports Process Time (minutes)
Report	Review Time	Data Entry Time
Specialty Restaurant I	12	10
Specialty Restaurant II	14	16
Wine I	17	18
Wine II	20	22
Wine III	12	15
Bar Service I	10	15
Bar Service II	25	32
Bar Service III	22	28
Bar Service IV	16	20
Shore Excursions	30	35
Gift Shops	24	30
Salon/Spa	18	25