1. Usingdataintheexhibits,determinethecostofa100-unitbatchofmodelBAC-29,amonth'sspareparts,andamonth'sworkdoneforotherdivisionsunderthepresent method,Sandy's first proposal, and her revisedproposal.

Exhibit 1: Calculation of plant-widelabourandoverheadhourly rates forJuly

Department	Amount($)	Hours
Labour
Casting and stamping	54,604	2,528
Grinding	38,520	2,140
Machining	191,876	7,675
Custom work	81,664	3,712
Assembly	291,784	15,357
Total labour	658,448	31,412
Overheads	1,099,321
Totallabourandoverheads	1,757,769

Hourly rates	$20.96
Overheads	$35.00
Total	$55.96