Put all the assumptions you are given in the case study here so you can use them when doing the work for all your requirements.

Firebrick Production Information

Product Temperature$($F$)$ Total BTU used in Dec Total Material Costs Units Produced Material cost per Brick

HB $2222008\mathrm{.}4$ $$28,0007000$ $$4$

HB $27270012$ $$20,0004000$ $$5$

HB $2929009$ $$12,0002000$ $$6$

Total $29\mathrm{.}4$ $$60,00013000$

$***$Average conversion cost per HB$22$ brick $$4\mathrm{.}75$

$***$Most recent analysis average conversion costs of HB$22$ $$5\mathrm{.}50$

Conversion Cost Pools for December

Fuel Costs Grinding Costs Hand Grinding Costs Other Costs Total Conversion Costs

Cost pools $$22,000$ $$4,000$ $$1,000$ $$45,000$ $$72,000$

$***$Mark up over Manufacturing costs $50\%$

December Customer Activity

Customer HB$22$ HB$27$ HB$29$ Total Brick Units Produced and Sold

Automotive $1000100010003000$

Bio$-$Technical $1000001000$

Chemical $50001000*06000$

Diesel $0200010003000$

Total Units $70004000200013000$

$***500$ of the HB$27$ ordered by Chemical also required hand grinding