ACCOUNTING INFORMATION SYSTEMS DATA MODEL (REA) EXERCISE | Beach Dental Case (Conversion Process) Beach Dental Instruments, Inc. (BDI) manufactures dental instruments, such as inspection mirrors, picks, scalars. Their superior technicians manufacture surgical quality dental instruments using advanced production techniques. This case describes their conversion process. Materials inventory. BDI maintains an inventory of highest quality steel rods, bars, glass mirrors, etc. They track their materials inventory by material number. Of course, they also closely track which materials are used to create each dental instrument, although most materials can be used in several instruments (and each instrument uses several materials). Instruments inventory. BDI offers an extensive catalog of dental instruments, including diagnostic, periodontal, implant, endodontic, operative, elevators, forceps, crown, orthodontic, and surgery instruments. They maintain inventory levels to meet the demand for their highest moving instruments, but they only maintain minimal quantities on hand of their slower selling instruments. Instrument manufacturing process. Since BDI builds to inventory, they carefully track the quantity on hand of each instrument. A BDI supervisor signs the production order to authorize production of that instrument when the quantity on hand drops below designated minimum levels. Then, a BDI inventory manager issues the materials necessary to manufacture the ordered quantity of that instrument. Next, the skilled BDI technicians craft the instruments according to the labor plan for that instrument. The labor plan for each instrument describes the sequence of labor operations, the expected labor hours for each labor operation, and the type of employee for each labor operation. When all labor operations are complete, the instruments are placed in inventory and the production order is updated. BDI technicians. BDI tracks its technicians by employee number. All employees are modeled as one class. Each technician is assigned to a supervisor and classified by type of technician, e.g., assembler, nachinist, polisher, glass cutter General. BDI adds information about agents, resources, and type images before those classes are connected to other classes. REQUIRED. Using the narrative and the attributes below, prepare: ACCOUNTING INFORMATION SYSTEMS DATA MODEL (REA) EXERCISE | Beach Dental Case (Conversion Process) a) REA diagram (classes, associations, and multiplicities) and define the relational tables (list the tables with all their attributes, underline the primary keys, and indicate the foreign keys with an asterisk). Complete the table definitions using only the listed attributes (remember that there should be no entities without attributes). You may abbreviate attribute names if the abbreviation is clear. List the tables in the following order: Resources, Events, Agents, Types, and Linking tables. b) BPMN activity diagram with one pool for the BDI conversion process and swimlanes for 1) supervisors, 2) inventory managers, and 3) technicians. Attributes Average pay for employees of this type Employee hire date Employee hourly pay Employee name Employee number (emp #) Employee type Instrument catalog number (cat #) Instrument description Instrument minimum quantity Instrument price Instrument quantity on hand Labor operation date Labor operation number (labor op #) Labor operation time Labor plan number (plan #) Labor plan standard hours Material description Material issue date Material issue number (issue #) Material issue time Material number (matl #) Material quantity on hand Material standard cost Number of employees of this type Number of hours for this technician on this labor operation Production completion date/time Production order date Production order number (prod #) Quantity of this instrument ordered on this production order Quantity of this material issued on this issue Quantity of this material used in this instrument Supervisor employee number Total actual labor cost for this production order