Bulding a kayak using the componite method is a very bbor intenwlve process in the Fatrication Departnenk, the kapaly go through several steps as employees carefully place lavers of Kevlar" in a mold and thew we nenit to fune topether the byer. Me ecrus fesh s removed with a vacuum process, and the upper shell and lower shell are removed from the molds and ansembled The seat hanch and other components are added in the Finisking Department.

At the beginning of Apri, Current Desiges had $27$ kayals in process in the Fabrication Department Rick Thrue Pre prodxtion maveer, estimated thut about BOK of the muberials costi had been added to these boats, which were about SOK conplete with costs. complete as to materials and $40$ si complete as to comervion costs.

A review of the accousting records for April showed that materiah with a cost ef $$16\mathrm{.}660$ had been requivioned ty the F atricicion Department and that the converion costs for the month were $$41\mathrm{.}250.$ materials and conversion conts are incurred unilormly throughout the procens.