Restaurant Meal Analysis

Project – Restaurant Meal Analysis

Use red font to write your answers and explanations on this Word document. All final answers, charts, graphs should be in the Word document. However, you will submit this Word document and the Excel spreadsheet to the 5.5 Dropbox.

Pick your favorite restaurant, and do a web search for the nutrition facts for its menu items. Most restaurants have this information available. If you can’t find the nutrition facts, choose another restaurant.

(15 pts) Choose 10 entrees and record the following information. Then create an Excel spreadsheet to display these values and make sure to save it to your computer. Use an Excel formula to find the mean for each category.

Name of Restaurant: Burger King
Item NameCaloriesTotal fat (g)Sodium (mg)Carbohydrate (g)Protein (g)
WHOPPER® Sandwich660409804928
WHOPPER JR.® Sandwich310183902713
Cheeseburger280135602715
Double Cheeseburger390215902723
Grilled Chicken Sandwich470198503937
Chicken Nuggets- 4pc17011310118
Original Chicken Sandwich6604011704828
RODEO® Crispy Chicken Sandwich9606022307233
French Fries – medium (Salted)38017570535
Garden Side Salad – w/o dressing6049534
Mean43424.3774.535.619.4

(3 pts) Choose your favorite entrée and fill in the chart.

Favorite entréeCaloriesTotal fat (g)Carbohydrate (g)Protein (g)
Double Cheeseburger390212723

(3 pts) Assume that one serving of fat is approximately 5 g, one serving of protein is approximately 7 g, and one serving of carbohydrates is approximately 15 g. Then determine how many servings of fat, protein, and carbohydrates are in that entrée.

Show your work here:

(3 pts) Look up how many servings are recommended per day (remember to cite your source). Record this information along with the results from Question 3 in the table below.

FatProteinCarb
Number of Servings in your Entrée
Daily Recommended Servings
Source:

(3 pts) Use Excel to create a double (or “clustered”) bar graph that compares the number of servings in your entrée to the number of recommended daily servings. Include labels.

Paste the double bar graph here:

(3 pts) Look up how many calories are in one gram of fat, protein, and carbohydrates (remember to cite your source). Write these values and the website you used here:

1 gram Fat1 gram Protein1 gram Carb
Source:

(3 pts) Determine how many calories in your chosen entrée come from fat, protein, carbohydrates, and other.

Show your work here:

(3 pts) Convert these to percentages of the total calories in the entrée and use Excel to create a pie chart. Include labels.

Paste your pie chart here:

(15 pts) Determine the total calories in the entrée. Assume you consumed a 300 calorie breakfast, a 600 calorie lunch, and this entrée for dinner. If you ate this meal every day for 1 year (365 days), how would this effect your life and body (weight, health, etc)?

Your response needs to be at least 300 words.

Base your answer on these assumptions

You should consume 2000 calories per day.

One pound of weight gain or loss is equivalent to 3500 calories.

You do not have any food allergies.

Explain and show any work needed for this calculation.

Describe the assumptions in making your judgments.

Provide compelling rationale for why each assumption is appropriate or inappropriate.

Explain whether and how your findings are valid.

Explain whether and how your findings are reasonable.

Provide deep and thoughtful judgments, drawing insightful, carefully qualified conclusions from the project.

(3 pts) Describe how this project fulfills the Gen Ed Outcomes (Interpretation, Representation, Calculation, Application/Analysis, Assumptions, Communication).

(3 pts) Describe how this MAT-118 course is essential for one’s professional education program as well as expanding other long-term career path options.

(3 pts) All final answers, charts, graphs should be in the Word document. Submit this Word document and the Excel spreadsheet to the 5.5 Dropbox.

FORM FINACIAL ANALYSIS FOR THIS HEALTH CARE AGENCY

The agency bills each grant source, including divisions of state and local government1/12 of the total grant amount on the first of a monthOn average, 30% is received within 30 days of billing, 70% is received within31-60 days of billing.The only exception to this is the United Appeal grant which is received in total on July 1st.Table 2-1Agency Staffing in FTE and FT SalaryFor Calender Years Ending December 31, CY – CY-4PositionCYCY-1CY-2CY-3CY-4SalaryFTESalaryFTESalaryFTESalaryFTESalaryFTEAdministration:Executive Director78,0001.070,0001.060,0001.047,2991.045,8801.0Medical Director85,0000.183,7250.182,0500.180,4090.177,9970.1Special Assistant30,0000.524,6250.524,1320.523,6490.022,9400.0Controller50,0001.039,4001.038,6121.037,8391.036,7040.0Bookkeeper32,0000.530,6700.521,2360.520,8110.520,1871.0Secretary21,0001.017,7301.017,3751.017,0271.016,5171.0Receptionist – M-boro18,0000.516,4980.516,1680.515,8450.515,3701.0Receptionist – Jasper12,0000.516,4980.516,1680.515,8450.515,3700.0Home Health DivisionManager63,5001.060,0791.052,8991.050,2731.048,2670.5Staff Nurses40,04820.034,47516.033,78514.033,10914.032,11614.0LPN23,0004.122,6554.022,2014.021,7573.021,1053.0Home Health Aides18,5001.718,2222.217,8582.917,5004.216,9752.0Physical Therapists45,0002.044,3252.043,4381.042,5700.041,2920.0Occupational Therapists45,0000.444,3250.443,4380.342,5700.041,2920.0Speech Therapists45,0000.144,3250.143,4380.142,5700.041,2920.0Secretary16,5001.016,2521.015,9271.015,6091.015,1401.0Social Workers45,0001.044,3251.043,4381.042,5700.541,2920.5Personal Health Services DivisionManager60,3571.053,5951.050,1201.0Staff RN44,2731.544,2371.542,3661.0LPN26,50014.324,3899.822,6573.0P Care Attendents23,4519.322,5625.220,4532.0Homemaker/Housekeepr Aide16,4007.216,1245.314,2333.0Secretary16,9001.016,0001.015,3000.5Community Health DivisionManager43,5001.042,9971.040,3371.034,6701.030,7400.2Staff Nurses35,0003.034,4753.033,7853.033,1103.032,1163.9Secretary21,6701.017,7301.017,3751.017,0281.016,5171.0TOTAL FTE75.761.645.933.330.2NOTE: ALL FULL TIME EQUIVALENT (FTE) POSITIONS WORK 40 HOURS PER WEEK FORFOR 52 WEEKS. ALL FULL-TIME EMPLOYEES RECEIVE 2 WEEKS PAID VACATIONAND 13 PAID HOLIDAYS (1,896 WORK HOURS PER YEAR). ALL SALARIES AREEXPRESSED AS AVERAGES PER FTETable 2-5Referral Sources – Percentages – For New Cases for CY, CY-1 and CY-2CYCY-1CY-2Home Health Care ProgramSelf-Referral4.04.06.0Family or Friend3.03.03.0Physician24.022.020.0Hospital – Webster13.015.021.0Hospital – Middleboro40.042.040.0Hospital – Other2.01.00.0Nursing Homes4.02.02.0Other10.011.08.0Personal Health Services ProgramSelf-Referral32.030.016.0Family or Friend21.021.018.0Physician22.024.038.0Hospital – Webster4.06.02.0Hospital – Middleboro9.09.016.0Hospital – Other0.00.00.0Nursing Home1.00.01.0Other11.010.09.0Note: Numbers are percentages of all new cases.Table 2-3Services to PatientsCalender Years Ending December 31, CY – CY-4PROGRAMCYCY-1CY-2CY-3CY-4Home Health ProgramUnduplicated Client Census789790612620512RN Home Visits17,17716,35316,86716,49415,095LPN Home Visits3,4943,6783,9803,8233,945PT Visits2,4742,6471,320870560OT Visits514498423239349ST Visits1321301397856SW Visits857772734545342Personal Health Care ProgamUnduplicated Client Census860800545RN Visits1,5341,2671,050LPN Visits3,1652,5641,160Per Care Attend Visits9,3456,7454,290HH Aide Visits8,0185,2302,130Other28911256Maternal and Child HealthAnte/Postpartum Visits476512500499412Child Health Visits456502656450496Prenatal Class Enrollees139140123130112Children Seen – Middleboro901740634812845Children Seen – Jasper301222305317328High Blood Pressure ProgramPeople Screened7,4566,8677,2347,1246,838MD Referrals398423307456512Senior Health ClinicsClients Seen – Middleboro923902920934978Clients Seen – Jasper254243289389 412
Table 2-7Balance Sheet As of December 31,CYCY-1CY-2CURRENT ASSETSCash508,217474,519378,495Accounts Receivables (Net)1,117,8771,051,083904,871Prepaid Insurance8,65017,34014,230Inventory11,58019,34514,236Total Current Assets1,646,3241,562,2871,311,832PROPERTY AND EQUIPMENTGross, Property & Equipment2,912,5063,176,0563,450,122(Less Acculumated Depreciation)-640,420-600,970-560,450Net Property and Equipment2,272,0862,575,0862,889,672OTHER ASSETSInvestments (at market)2,097,3031,509,1981,288,786TOTAL ASSETS6,015,7135,646,5715,490,290LIABILITIES AND NET ASSETSCURRENT LIABILITIESAccounts Payable289,336433,291415,073Accrued Items284,570255,683306,492Current Portion of Long Term Debt68,24469,26270,385Total Current Liabilities642,150758,236791,950NON-CURRENT LIABILITIESLoan Payable248,236273,000294,237TOTAL LIABILITIES890,3861,031,2361,086,187NET ASSETSDonor Restricted Fund1,005,3403,202,4533,137,704Investment Fund (at market)2,127,450961,288869,332Working Capital Fund (at market)1,992,537535,939397,067TOTAL NET ASSETS5,125,3274,699,6804,404,103LIABILITIES + NET ASSETS6,015,7135,730,9165,490,290Table 2-4Fee Structure – in dollars – as of December 31, CYPer Visit AveragePer HourHome Health Care ProgramRN Visit85.78LPN Visit55.50PT Visit80.40OT Visit74.23ST Visit70.60SW Visit70.89Personal Health Services Program – See noteRN Visits75.4370.00LPN Visit66.8950.00P Care Attend Visit50.3440.00HH Aide Visit78.5640.00Other – Visit70.9067.00OtherImmunizations, each6.00Physical Examinations40.00NoteAll services are billed per in home hour; Supplies are billed extra at cost plus 5%.Table 2-2          
Service Area Utilization by Town For Calender Year Ending December 31, CY          
          
  Boals Carter Harris Jasper Middle Mifflen Minor State Total
Program Service burg Ville City  boro ville town ville
          
Population – Total  1,891 2,378 12,951 46,902 47,364 10,952 2,056 12,750 137,244
Pop – 65 and older  917 651 1,888 1,576 9,097 1,810 677 880 17,496
Pop – Under 65  974 1,727 11,063 45,326 38,267 9,142 1,379 11,870 119,748
          
Home Care RN Visits 247 547 1,278 1,951 7,554 3,092 678 1,830 17,177
Home Care LPN Visits 136 310 412 310 967 720 202 437 3,494
Home Care PT Visits 128 94 318 635 645 112 195 347 2,474
Home Care OT Visits 43 32 31 103 150 46 80 29 514
Home Care ST Visits 17 14 21 12 34 25 6 3 132
Home Care SW Visits 39 125 208 294 79 65 39 8 857
          
Per Hcl Care RN Visits 29 14 201 251 636 324 12 67 1,534
Per Hcl Care LPN Visits 210 125 267 146 811 909 433 264 3,165
Per Hcl Care P Care Atte 424 344 358 1,456 3,650 2,257 618 238 9,345
Per Hcl Care HH Aide 535 434 179 326 3,742 1,656 790 356 8,018
Per Hcl Care Other  50 12 30 33 60 70 26 8 289
          
Child Health A/P Visits 18 38 56 34 190 101 16 23 476
Child Health CH Visits 7 23 11 44 198 131 12 30 456
          
          
Notes A/P = Ante/Postpartum Visits; CH = Child Health         
          Table 2-6Statement of OperationsFor Calender Years Ending December 31, CY, CY-1, and CY-2CYCY-1CY-2OPERATIONAL REVENUEHome Care Services Division2,649,1122,591,2472,294,350Less Allowances for Bad Debtand Contractual Allowances-403,978-303,742-232,477Net Income2,245,1342,287,5052,061,873Personal Health Services Division2,453,5661,835,4041,244,537Less Allowances for Bad Debtand Contractual Allowances-196,295-220,248-106,230Net Income2,257,2711,615,1561,138,307Community Health DivisionSupport from State148,500165,000185,030Support from Towns70,00075,000105,393Support from United Appeal20,00020,00060,000Other1,9351,2573,458Net Income240,435261,257353,881Total Net Operational Revenue4,742,8404,163,9183,554,061OPERATIONAL EXPENSESDivsional ExpensesSalaries and Wages2,493,1612,367,5051,645,292Fringe Benefits1,022,196757,602789,740Travel425,721365,908301,340Supplies153,260158,367139,250Total Divisional Expenses4,094,3383,649,3822,875,622Administrative ExpensesSalaries212,456195,340193,240Fringe Benefits84,88974,22980,252Supplies83,56380,22065,395Insurance76,59461,76753,672Interest14,89418,23519,580Maintenance – Middleboro88,02359,45098,450Rent-Jasper18,50015,00015,000Heat/Light – Middleboro9,4887,6007,545Printing Postage15,54013,45012,000Telephone11,3649,4538,253Staff Development3,5007,5008,500Board Expenses2,1502,6501,430Publications500425935Memberships7465001,356Travel8,3889,43013,450Depreciation39,45040,52075,350Total Administrative Expenses670,045595,769654,408Total Expenses4,764,3834,245,1513,530,030Gain (Loss) on Operations-21,543-81,23324,031OTHER INCOMEOther306,340321,859295,606NET GAIN (LOSS)284,797240,626319,637TABLE 2-9RVU SUMMARY FOR CYDIVISVISITCYTOTALRVU’s PerTYPETOTAL VISITSRVU’SVisitHCRN17,17793,2715.43HCLPN3,49414,7804.23HCPT2,47412,3214.98HCOT5141,5423.00HCST1324493.40HCSW8572,1942.56TOTAL24,648124,5565.05PHCRN1,5346,1824.03PHCLPN3,1657,7862.46PHCPCARE9,34513,0831.40PHCHH AIDE8,01814,4321.80PHCOTHER2893551.23TOTAL22,35141,8391.87DIVIS = DIVISIONRVU = RELATIVE VALUE UNITSPERFORM FINACIAL ANALYSIS FOR THIS HEALTH CARE AGENCY

Prepare a report on disclosure issues related to the segment and noncontrolling interest information for HP.

Prepare a report on disclosure issues related to the segment and noncontrolling interest information for HP. I am not allowed to attach a website per this website my last post was flagged but any website containg this infomration is fine!! I am just having an issue talking about and understand their non controlling interests.

I’m not really sutre what infomrtaion is needed


HEWLETT-PACKARD COMPANY AND SUBSIDIARIES

Consolidated Balance Sheets

October 31
20112010
In millions, except
par value
ASSETS
Current assets:
Cash and cash equivalents$8,043$10,929
Accounts receivable18,22418,481
Financing receivables3,1622,986
Inventory7,4906,466
Other current assets14,10215,322
Total current assets51,02154,184
Property, plant and equipment12,29211,763
Long-term financing receivables and other assets10,75512,225
Goodwill44,55138,483
Purchased intangible assets10,8987,848
Total assets$129,517$124,503
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Notes payable and short-term borrowings$8,083$7,046
Accounts payable14,75014,365
Employee compensation and benefits3,9994,256
Taxes on earnings1,048802
Deferred revenue7,4496,727
Accrued restructuring654911
Other accrued liabilities14,45915,296
Total current liabilities50,44249,403
Long-term debt22,55115,258
Other liabilities17,52019,061
Commitments and contingencies
Stockholders’ equity:
HP stockholders’ equity
Preferred stock, $0.01 par value (300 shares authorized; none issued)
Common stock, $0.01 par value (9,600 shares authorized; 1,991 and 2,204 shares issued and outstanding, respectively)2022
Additional paid-in capital6,83711,569
Retained earnings35,26632,695
Accumulated other comprehensive loss(3,498)(3,837)
Total HP stockholders’ equity38,62540,449
Non-controlling interests379332
Total stockholders’ equity39,00440,781
Total liabilities and stockholders’ equity$129,517$124,503

The accompanying notes are an integral part of these Consolidated Financial Statements.

76

Table of Contents


HEWLETT-PACKARD COMPANY AND SUBSIDIARIES

Consolidated Statements of Cash Flows

For the fiscal years ended October 31
201120102009
In millions
Cash flows from operating activities:
Net earnings$7,074$8,761$7,660
Adjustments to reconcile net earnings to net cash provided by operating activities:
Depreciation and amortization4,9844,8204,780
Impairment of goodwill and purchased intangible assets885
Stock-based compensation expense685668635
Provision for doubtful accounts—accounts and financing receivables81156345
Provision for inventory217189221
Restructuring charges6451,144640
Deferred taxes on earnings166197379
Excess tax benefit from stock-based compensation(163)(294)(162)
Other, net(46)16922
Changes in assets and liabilities:
Accounts and financing receivables(227)(2,398)(549)
Inventory(1,252)(270)1,532
Accounts payable275(698)(153)
Taxes on earnings610723733
Restructuring(1,002)(1,334)(1,237)
Other assets and liabilities(293)89(1,467)
Net cash provided by operating activities12,63911,92213,379
Cash flows from investing activities:
Investment in property, plant and equipment(4,539)(4,133)(3,695)
Proceeds from sale of property, plant and equipment999602495
Purchases of available-for-sale securities and other investments(96)(51)(160)
Maturities and sales of available-for-sale securities and other investments68200171
Payments in connection with business acquisitions, net of cash acquired(10,480)(8,102)(391)
Proceeds from business divestiture, net89125
Net cash used in investing activities(13,959)(11,359)(3,580)
Cash flows from financing activities:
(Payments) issuance of commercial paper and notes payable, net(1,270)4,156(6,856)
Issuance of debt11,9423,1566,800
Payment of debt(2,336)(1,323)(2,710)
Issuance of common stock under employee stock plans8962,6171,837
Repurchase of common stock(10,117)(11,042)(5,140)
Excess tax benefit from stock-based compensation163294162
Cash dividends paid(844)(771)(766)
Net cash used in financing activities(1,566)(2,913)(6,673)
(Decrease) increase in cash and cash equivalents(2,886)(2,350)3,126
Cash and cash equivalents at beginning of period10,92913,27910,153
Cash and cash equivalents at end of period$8,043$10,929$13,279

The accompanying notes are an integral part of these Consolidated Financial Statements.

Using the information provided below, complete the following two tabs in this MS Excel Workbook

Using the information provided below, complete the following two tabs in this MS Excel Workbook:
– MOH Cost Allocation – Traditional Methodology
– MOH Cost Allocation – Activity-based Costing (ABC) Methodology (complete partially completed analysis)
The background paper, Management Accounting Concepts, provides useful guidance for completing this assignment.
Compare the results you obtained in these two tabs. Describe briefly below the likely effects of management’s decision to adopt the traditional method, rather than the ABC method, of allocating MOH costs to products. (In formulating your response, it may be helpful to review pages 43 – 44 of the background paper, Management Accounting Concepts.) Limit the length of your response to 150 words.
Replace this text with your response.
Company information:
A division of Premium Products Company operates from a single plant located in the midwestern U.S.  
The division makes and sells 3 products. Shown below for each product is management’s fiscal year ending (FYE) Dec. 31, 20X2 plans for:
Product
A-199B-299C-399
– Units of production and sales              10,000       10,000           10,000
– Production batch size (units in each production run)                      25               40                 100
– Product unit selling price$          197.00$   170.00$        148.00
Management organized the plant to operate in the nine service and production departments listed below. For each department listed is shown:
– The normal, expected MOH costs (obtained from the approved production plan and operating budget for the FYE Dec. 31, 20X2)
– The MOH allocation base selected by management, which adopted the traditional MOH allocation method (see next tab in this workbook)
– The planned (i) total value of each MOH allocation base and (ii) consumption of each base by each production department
$USMOH allocation base    Casting    Machining    Assembly    PackingTotal
Production scheduling     151,000Machine hours (MHs)Unit-related         9,000           22,500             9,000         4,50045,000
Quality inspection     313,000BatchesUnit-related               75                 300                225             150        750
M&E* setup        83,000M&E setups hoursBatch-related            980             2,450                980             490    4,900
M&E* maintenance     502,000M&E Maint. Dept. hoursUnit-related         4,500             9,000             2,700         1,80018,000
Building and admin.     522,000Full-time employeesPlant-related                 8                   12                  10               10          40
Casting     125,000MHsUnit-related         9,000           22,500             9,000         4,50045,000
Machining     250,000MHsUnit-related         9,000           22,500             9,000         4,50045,000
Assembly     106,000Direct labor hours (DLHs)Unit-related         4,100           17,000          10,500       10,40042,000
Packing        71,000DLHsUnit-related         4,100           17,000          10,500       10,40042,000
Total2,123,000
* M&E: machinery and equipment
The company’s engineering department determined the following standard per-unit requirements of:
– MHs and DLHs in each production department
– Direct material and direct labor cost
Product
Per-unit requirementsA-199B-299C-399
MHs in each production department:
Casting                     0.3              0.3                  0.3
Machining                     0.9              0.7                  0.6
Assembly                     0.4              0.3                  0.2
Packing                     0.2              0.2                  0.1
Total                     1.8              1.5                  1.2
DLHs in each production department:
Casting                     0.2              0.2                  0.2
Machining                     1.0              0.6                  0.2
Assembly                     0.5              0.4                  0.3
Packing                     0.3              0.3                  0.3
Total                     2.0              1.5                  1.0
Cost per unit:
Direct material$             28.00$      25.00$          22.00
Direct labor (including “fringe”)$             38.00$      33.00$          28.00
The facilitator will grade this assignment, assigning up to 100 points for it as follows:MaximumEarned
Accurate, essentially complete, and concise description of the reasons that the traditional
method of allocating MOH costs may lead to distortions in computed product unit costs and
the adverse effects such distortions may have on management’s decisions                   20             20points
Traditional method of MOH cost allocation – Accuracy and completeness of:
– Amounts and other information input into MS Excel worksheet                   15             15points
– Accuracy of computations of per-unit MOH cost and total cost of each product                   25             25points
Activity-based method of MOH cost allocation – Accuracy and completeness of:
– Amounts and other information input into MS Excel worksheet                   15             15points
– Accuracy of computations of per-unit MOH cost and total cost of each product                   25             25points
Total points                 100           100Premium Products CompanyManufacturing Overhead (MOH) Cost Allocation – Activity-based Costing (ABC) MethodologyFor fiscal year ending (FYE) December 31, 20X2(Amounts determined as part of production plan and operating budget approved on November 5, 20X1)ActivityNormal,cost poolexpectedActivityi.e., NormallevelMOHNormal, planned per-unit consumption of cost driverexpectedDriver(volume) ofDriverProduct A-199Product B-299Product C-399Service departments:MOH costsActivity cost drivertypecost driverRateHoursCostHoursCostHoursCost    Production scheduling$        151,000No. of production runs (batches)Batch                  750$    201.33NA$     201.33NA$   201.33NA    Quality inspectionNo. of production runs (batches)Batch#DIV/0!NA#DIV/0!NANA#DIV/0!    M&E setupNo. of M&E Setup Dept. setup hoursBatch          8.3                –            5.5              –            2.1              –      M&E maintenanceNo. of MHs in all production deptsUnit             45,000          1.8                –                –                –      Building (1)           210,000No. of MHs in all production deptsUnit                –            1.5              –                –      Plant administration(2)           312,000No. of DLHs in all production deptsUnit$             –  $           –            1.0$           –  $        673,000Production departments:Supervision (Indirect labor):    Casting$          81,000Setup time (hours) in CastingBatch                  980$      82.65          1.5$     123.98          1.2$     99.18          0.8$     66.12    Machining           100,000Setup time (hours) in MachiningBatch#DIV/0!          3.8#DIV/0!          3.0#DIV/0!          1.8#DIV/0!    Assembly             85,000Number of DLHs in AssemblyUnit             10,500          0.5                –                –            0.3              –      Packing             51,000Number of DLHs in PackingUnit                –            0.3              –                –  M&E costs (3):    Casting             44,000Number of MHs in CastingUnit               9,000          0.3                –                –                –      Machining           150,000Number of MHs in MachiningUnit                –            0.7              –                –      Assembly             21,000Number of MHs in AssemblyUnit                –                –            0.2              –      Packing             20,000Number of MHs in PackingUnit$             –  $           –  $           –  $        552,000Total normal, expected MOH costs$     1,225,000MOH costs:(1) Building costs include depreciation, power, water, property taxes and insurance, and maintenance    Total batch-related (above)#DIV/0!(2) Plant administration is comprised of:    Normal, planned batch size (units)               25       – Supervisory costs of division (plant) V.P., which includes salary and related personnel costs    Batch-related costs per unit#DIV/0!       – Plant-level human resources and accounting staff, which includes salaries and related costs,      Total unit-related (above)                –             and costs of telecommunications, office supplies and equipment, and contract payroll services.Total MOH cost per unit(3) Production dept M&E costs include depreciation, rent, refurbishments, property taxes and insuranceDirect materialDLHs: Direct labor hours (recorded work time of production employees)Direct labor (including “fringe”)          38.00M&E: Machinery and equipmentTotal cost per unit$       38.00$           –  $           –  MHs: Machine hours (recorded operating time)MOH: Manufacturing overhead costs