Instant Memories Inc. produces film products for cameras. One of the processes for this operation is a coating (solvent spreading) operation, where chemicals are coated on to film stock. There has been some concern about the cost performance of this operation. As a result, you have begun an investigation. You first discover that all input prices have not changed for the last six months. If there is a problem, it is related to the quantity of input. You have discovered three possible problems from some of the operating personnel whose quotes follow:
Operator 1: €œI€™ve been keeping an eye on my operating room instruments. I feel as though our energy consumption is becoming less efficient.€
Operator 2: €œEvery time the coating machine goes down, we produce waste on shutdown and subsequent startup. It seems like during the last half year we have had more unscheduled machine shutdowns than in the past. Thus, I feel as though our yields must be dropping.€
Operator 3: €œMy sense is that our coating costs are going up. It seems to me like we are spreading a thicker coating than we should. Perhaps the coating machine needs to be recalibrated.€
The Coating Department had no beginning or ending inventories for any month during the study period. The following data from the cost of production report are made available:

a. Prepare a table showing the materials cost per input pound, coating cost per output pound, conversion cost per output pound, and yield for each month.
b. Interpret your tableresults.

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May June anuarythebruary.L MarchーしーApril $54,880 $ 68,600 $61,740 $51450 $54880 68,6001 1 Materials 15,680 21,560 22,050 20,580 22,736 31,360 2 2 Coating cost 3 Conversion cost (incl. energy)39,200 49,000 44,100 36,750 39,200 49,000 3 4 Pounds input to the process 80,000 100,000 90,000 75,000 80,000 100,000 4 78,400 98,000 88,200 73,500 78,400 98,000 Pounds transferred out