Average Labor Rate: $$24,$

Employee$/$Shift $($Prestige line$)$: $18,$

Days$/$Year: $360,$

Hours$/$shift: $8,$

Shifts$/$day: $2,$

Run Time $($seconds$/$unit$)$: $0\mathrm{.}4,$

Setup Time $($minutes$/$lot$)$: $90,$

Employees$/$Shift: $18,$

Scrap Material Cost$/$Setup: $$290\mathrm{.}75,$

Labor Cost$/$Setup: $$648,$

Total Cost$/$Setup: $$938\mathrm{.}75,$

Year: $2012$:

Volume $($units$/$year$)$: $18,648,799,$

Total Run Time$/$Year $($unit$)$: $2076$

Average Production Quantity $($lot size$)$: $15,000$

Total Material Cost of Production $$129,429,876$

Determine the capacity $($in units$/$year$),$ capacity utilization, and average WIP inventory $($in units and dollars$)$ for the Prestige line in $2012.$