Data:

CHANDLER CORP. Exhibit 1 Estimated Activity and Used Activity and Capacity Costs Current capacity and usage (annual) Estimated Overhead Engineering 15,000 engineering hr| $ 750,000 Estimated Cost Driver Costs (Purchased Activity (Resource) Activity (Practical Capacity) Cost Driver Cost of Capacity ) Used Capacity Design/Drafting 20,000 design hours| $ 500,000 19,500 14,750 Fabrication 40,000 parts| 30,000 39,000 Powder coating Scheduling 400,000 square feet| $ 1,800,000 job setups 210,000 General factory Exhibit 2 Resource needs for potential Cost Driver Pool sha machine hrs requirements new products de $ 756,000 640 $ 2,400,000 64,000 Trellis requirements General factory Price per unit Material cost per unit machine hrs (per demand) Pool shade 42,500 18,750 Activity (Resource) Design/Drafting design hours 30 20 Engineering engineering hrs 4 2 Fabrication parts (per demand) 40 22 Powder coating square feet (per demand) 1600 Scheduling job setups (per demand) 1 Additional Required Computations number of employees 10 6 40 Pool Shade 120 Trellis 60 Both chamber torp. template compute the Predetermined overhead Rate [eg.) design hrs des. hr engineering hrs / eng. hr parts /part square feet /sq.ft. Job setups set up machine he's mach hr Compute the cost of minced capacity 'des. hr / eng. hr /part /sq.ft /set up mach hr compare the TOTAL and LIMIT cost of making the fulldemand of pools hades assuming that Chandler bases Is rateson the predetermind overhead rate /des. hr eng. hr /part /sq.ft. /set up /mach hr /unit Compute the TOTAL and UNT cost of making the fulldemand of tre Is assum be that Chandler bases ts rateson the predetermined overhead rate. /des. hr feng. hr /part /sq.ft /set up /mach hr /unit compute the total and wk cost of makingthe full demand of poolshades assuming that chand ler bases its rates on expected ca packy {used capacity plus requ bed capacity for the fulldemand of poolshades]. /des. hr /eng. h /part /sq.ft. /set up mach h /unit compute the total and mak cost of makingthe full demand of trelises assuming that chandler bases his rates on expected capadty {= med capacity plus equied capacity for the full demand of trelles). /des. hr feng. h /part /sq.ft. /set up /mach hr /unit