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Meadow Logistics, Incorporated (MLI) distributes food purchased in bulk to small retailers. The firm is divided into two divisions: Purchasing and Distribution. Purchasing is responsible for ordering goods from the manufacturer, receiving them, and then moving them to the appropriate location in the warehouse. Distribution is responsible for taking orders from retailers, picking the products from the warehouse for the orders, and packaging the orders for shipment. MLI has a policy of filling every order on the day of the order. If the firm is out of a particular item, it will ship a partial order and complete the order when the item is back in stock. Occasionally, an order will not have to be packaged if the retailer chooses to take delivery at the MLI loading dock. Distribution has 20 employees who are responsible for the activities, and all 20 are trained to handle any of the three tasks. Each of these employees works 40 hours per week for 50 weeks. There is an allowance of 18 percent of the employees' time for training and other administrative tasks. The total costs of distribution for the coming year are estimated to be $905,600. When asked, the manager of Distribution estimated the following times for each of the three activities: - Taking orders: 8 minutes. - Picking orders: 12 minutes. - Packaging orders: 15 minutes. During the year, Distribution received 44,000 orders. Because of out-of-stock events, pickers had to pick 51,000 orders. 41,500 orders were packaged. Required: a. What is the cost per minute for activities in Distribution? Note: Round your answer to 2 decimal places. b. What is the cost of an order that requires all three activities? Note: Round your intermediate calculations and final answer to 2 decimal places. c. How many minutes of unused capacity did Distribution have for the year? d. What was the cost of the unused capacity in Distribution? Note: Round your intermediate calculations to 2 decimal places. Answer is not complete. McClellan Recreation manufactures and sells two models of paddle boards: Starter and Pro. The Starter model is a basic board used for instruction and purchased by novices. The Pro model is made with premium materials and comes with several accessories. The boards are produced to order, and there are no inventories at the end of the year. The cost accounting system at McClellan allocates overhead to products based on direct labor cost. Overhead in year 1 , which just ended, was $2,492,000. Data on units sold for year 1 along with the unit sales price and unit direct costs for the two models follow: Required: a. Compute product line profits or loss for the Starter model and the Pro model for year 1 . b. A study of overhead shows that without the Starter model, overhead would fall to $1,430,000. Assume all other revenues and cost would remain the same for the Pro model in year 2 . Compute product line profits for the Pro model in year 2 assuming the Starter model was not produced or sold. Complete this question by entering your answers in the tabs below. Compute product line profits or loss for the Starter model and the Pro model for year 1. Note: Loss amounts should be indicated by a minus sign. Compute product line profits or loss for the Starter model and the Pro model for year 1. Note: Loss amounts should be indicated by a minus sign. A study of overhead shows that without the Starter model, overhead would fall to $1,430,000. Assume all other revenues and costs would remain the same for the Pro model in year 2. Compute product line profits for the Pro model in year 2 assuming the Starter model was not produced or sold. Note: Loss amount should be indicated by a minus sign