The table summarizes task times for a six-stage production process beginning at A and ending at F. Task times are the time it takes if one employee complete the task for one unit. As you can see, however, several tasks have more than one employee performing the same task. Where there are multiple workers within a station, each worker works independently on his/her own unit (i.e. each worker at task A works for 20 seconds to process each unit).

Task	Task Time	Number of Employees	Hourly
	(seconds per unit)	Assigned	Capacity
			(units per hour)
A	20	2
B	30	2
C	25	1
D	10	1
E	25	2
F	40	4

a. What is the hourly capacity of each task? (Complete ALL BLANK CELLS in the table above).

b. What is the hourly capacity of the entire shop?

c. If each employee is paid $18 per hour, what should be the direct labor cost of this product based on the direct labor contents?

d. What is the actual direct labor cost for one unit of this product? (i.e. including both task times and idle times) Workers wage rate remains the same at $18 per hour