$5-25$ Forecasting resource capacity using a TDABC system Refer to the TDABC analysis of forecasting resource capacity for the Madison Dairy ice cream plant example on pages $127-130$ of

$(LO3,4,5)$

this chapter. Suppose that all the information is the same except for the following on page $128$:

$\backslash$table$[[,$Vanilla,Chocolate,Strawberary,Mocha$-$Almond,Total$],[$Sales volume $($gallons$)$ dotsdots,$15,500,13,000,1,600,1,200,31,300],[$Number of production runs. dots,$18,16,4,3,41]]$

Required

$($a$)$ Assuming that only full$-$time employees can be hired, determine the number of production employees required to meet this production plan. Also, determine the number of machines required for this production plan.

$($b$)$ Prepare a pro forma monthly product line income statement similar to that shown in Exhibit $5-7.$

$($c$)$ What are the company's gross profit and ratio of gross profit to sales after incorporating the cost of unused capacity?