=+A11 -4 The owner of Banner-Tech, a printing company, is planning direct labor needs for the upcoming Variable costs and activity year. The owner has provided you with the following information for next year’s plans:

bases in decision making *

_ One Two Three Four Color_Color_Color_Color Total Number of banners 100 150 200 400 850 Each color on the banner must be printed one at a time. Thus, for example, a four-color banner will need to be run through the printing operation four separate times. The total production volume last year was 425 banners, as shown below.

_ One Two Three Color_Color_Color_Total Number of banners 100 125 200 425