Question $1$: Cost Behavior and Process Mapping Given Alamac Building Supply's focus on lean manufacturing to achieve high levels of customer service with minimal inventory investment, analyze the cost behavior $($fixed$,$ variable, or mixed$)$ of the following expenses. Additionally, map out a basic supply chain process for a key product line.

$$ Utilities: $$15,000$ annually

$$ Indirect labor: $$120,000$ annually

$$ Machinery maintenance: $$30,000$ annually

Question $2$: Inventory Management Alamac aims to maintain optimal inventory levels to meet demand without incurring excessive costs. Calculate the inventory turnover rate and days of supply using the following data: calculate Inventory Turnover Rater and Days of Supply using the following: Cost of Goods Sold $($COGS$)$ with $$3,350,000$ for the year and the total average inventory value is $$780,000.$

Question $3$: Break$-$Even Analysis

Using the budget prepared in Question $2,$ calculate the break$-$even point in units for the next year. Discuss what the break$-$even point signifies for Alamac Building Supply's financial planning. Calculate the month of the year when Break Even occurs. Assume selling price per unit of $$36\mathrm{.}75$ and that variable cost is $30\%$ of indirect labor cost.

Outcome Expected: Calculation of the break$-$even point, with an explanation of its importance in evaluating financial viability and planning.

Question $4$: Variance Analysis Alamac Building Supply had budgeted for a profit margin of $25\%$ on each unit sold, but at the end of the year, the actual profit margin was only $22\%.$ Perform a variance analysis to identify the factors contributing to this discrepancy.

Outcome Expected: Conduct a variance analysis to explore the reasons behind the difference in expected and actual profit margins, applying concepts of variance analysis.

Question $5$: Performance Measurement Considering the findings from the variance analysis in Question $4,$ suggest key performance indicators $($KPIs$)$ that Alamac Building Supply should monitor in the next financial year to improve profitability and efficiency.

Outcome Expected: Identification and justification of relevant KPIs for Alamac, demonstrating an understanding of performance measurement in managerial accounting.