Angels inc. is considering bringing the garage fabrication process (which is currently outsourced) in-house. if garage fabrication were brought in-house, the factory would be structured as follows. roofs are punched in a roof punching press (15 minutes per roof) and then formed in a roof forming press (10 minutes per roof). bases are punched in a base punching press (15 minutes per base) and then formed in a base forming press (20 minutes per base), and the formed base is welded in a base welding machine (10 minutes per base). the base sub-assembly and the roof then go to final assembly where they are welded together (15 minutes per garage) on an assembly welding machine to complete the garage. Assume one operator at each station. Required:
a. Draw a process flowchart of the process.
b. What is the minimum time required to produce a garage (from starting an order to finishing it)?
c. What is the capacity of the factory in terms of garages per hour?
d. If you want to increase the capacity, what is the stage that you would put some additional resources?

Georgia orchards produced a good crop of peaches this year. after preparing the following income statement, the company is concerned about the net loss on its no. 3 peaches. georgia orchards income statement for year ended december 31, 2017 no. 1 no. 2 no. 3 combined sales (by grade) no. 1: 300,000 ibs. @ $1.50/lb $ 450,000 no. 2: 300,000 ibs. @ $1.00/lb $ 300,000 no. 3: 750,000 ibs. @ $0.25/lb $ 187,500 total sales $ 937,500 costs tree pruning and care @ $0.30/ib 90,000 90,000 225,000 405,000 picking, sorting, and grading @ $0.15/ib 45,000 45,000 112,500 202,500 delivery costs 15,000 15,000 37,500 67,500 total costs 150,000 150,000 375,000 675,000 net income (loss) $ 300,000 $ 150,000 $ (187,500 ) $ 262,500 in preparing this statement, the company allocated joint costs among the grades on a physical basis as an equal amount per pound. the company’s delivery cost records show that $30,000 of the $67,500 relates to crating the no. 1 and no. 2 peaches and hauling them to the buyer. the remaining $37,500 of delivery costs is for crating the no. 3 peaches and hauling them to the cannery. required: 1. prepare reports showing cost allocations on a sales value basis to the three grades of peaches. separate the delivery costs into the amounts directly identifiable with each grade. then allocate any shared delivery costs on the basis of the relative sales value of each grade. (do not round intermediate calculations.)