Back Manufacturing reports the following information in T-account form for 2019. Raw Materials Inventory Begin. Inv. 10,800 Purchases 55,000 Avail. for use 65,800 DM used 48,000 End. Inv. 17,800 Work in Process Inventory Begin. Inv. 17,800 DM used 48,000 Direct labor 30,900 Overhead 67,000 Manuf. costs 163,700 Cost of goods manuf. 151,200 End. Inv. 12,500 Finished Goods Inventory Begin. Inv. 19,300 Cost of goods manuf. 151,200 Avail. for sale 170,500 Cost of Goods Sold 152,500 End. Inv. 18,000Required:1. Prepare the schedule of cost of goods manufactured for the year.2. Compute cost of goods sold for the year.

Imagine us is a startup that offers high definition 3d prenatal ultrasounds for high-end customers. the service process includes four activities that are conducted in the sequence described below. (the time required for each activity is shown in parentheses): activity 1: welcome a patient and explain the procedure. (20 minutes)activity 2: prep the patient (e.g., show them to the room, apply ultrasound gel). (17 minutes) (*your id number represents the amount of time needed to complete this task)activity 3: take images. (5 minutes)activity 4: discuss diagnostic with patient. (20 minutes)at each location there are employees (servers) s1, s2, and s3. the assignment of tasks to servers is the following: s1 does activities 1 and 2.s2 does activity 3.s3 does activity 4.a. what is the capacity of this process (in customers per hour)? b. suppose 3 patients arrive every hour on average. ignoring any “start of day” or “end of day” effects, what are the utilizations of all three servers (%)? c. suppose each activity can be done by any server and any server can do any set of activities. however, each activity is done by only one server. for example, a possible assignment includes: s1 does activity 1, s2 does activity 2, and s3 does activities 3 and 4. of course, the original assignment of servers to activities is also feasible. what is the maximum capacity of the process (in customers per hour)? d. now consider the capacity measures in (c) and (a), what is the percentage change? why can you improve capacity without using additional resources? (there is no free lunch, right? )note: for all hw assignments, show your process of getting the results. only providing the final answers is not acceptable and will get 0%. if necessary, use a separate sheet of paper to show your work.