Activity-Based Costing and Capacity Management at Intel

Requirements:

1. Identify cost drivers for Intel's semiconductor manufacturing processes, including wafer fabrication and assembly.

Cost Driver	Description
Wafer Starts	Number of wafer starts per production run
Machine Hours	Hours of machine operation per product
Assembly Units	Number of integrated circuit assemblies

2. Implement an activity-based costing (ABC) system to allocate overhead costs to different product lines based on identified cost drivers.
3. Analyze the impact of production capacity utilization on overall manufacturing costs and profitability.
4. Recommend capacity management strategies to optimize resource allocation and minimize production costs.