A process includes 9 tasks and there are 3 workers. Each task can be assigned to only one worker and each worker must be assigned consecutive tasks. You need to balance the line by assigning the 9 tasks to the 3 workers in such a way to optimize capacity per hour. The time to complete tasks 1 to 9 (in seconds) are as follows: 80, 50, 30, 25, 55, 15, 45, 105, 40

Reqiured:
What is the capacity of this process in units per hour?

Mno corporation uses a job-order costing system with a predetermined overhead rate based on direct labor-hours. the company based its predetermined overhead rate for the current year on the following data: total estimated direct labor-hours 50,000 total estimated fixed manufacturing overhead cost $ 285,000 estimated variable manufacturing overhead per direct labor-hour $ 3.80 recently, job p123 was completed with the following characteristics: total actual direct labor-hours 20 direct materials $ 710 direct labor cost $ 500 the amount of overhead applied to job p123 is closest to: