Problem $5-63$ Basic Elements of a Production Process; Non$-$Value$-$Added Costs $($ LO $5-7,5-8,5-10)$

Better Bagels, Inc., manufactures a variety of bagels, which are frozen and sold in grocery stores. The production process consists of t following steps.

Ingredients, such as flour and raisins, are received and inspected. Then they are stored until needed.

Ingredients are carried on hand carts to the mixing room.

Dough is mixed in $40-$pound batches in four heavy$-$duty mixers.

Dough is stored on large boards in the mixing room until a bagel machine is free.

A board of dough is carried into the bagel room. The board is tipped, and the dough slides into the hopper of a bagel machine. This machine pulls off a small piece of tough, rolls it into a cylindrical shape, and then squeezes it into a doughnut shape. The bagel machines can be adjusted in a setup procedure to accommodate different sizes and styles of bagels. Workers remove the uncooked bagels and place them on a tray, where they are kept until a boiling vat is free.