Tool (Hours/Unit) Total Hours Available Operation Trowel Hoe Rake Shovel Per Month Stamping 0.04 0.17 0.06 0.12 500 Drilling 0.05 0.14 0.14 400 Assembly 0.06 0.13 0.05 0.10 600 Finishing 0.05 0.21 0.02 0.10 550 Packaging 0.03 0.15 0.04 0.15 500 Sheet Metal (ft³) Monthly Contracted Sales Trowel 1.2 1800 Hoe 1.6 1400 Rake 2.1 1600 Shovel 2.4 1800 Stage 1 Stage 2 Trowel Hoe Rake Regular Cost ($) Overtime Cost ($) Regular Cost ($) Overtime Cost ($) 6.00 6.20 3.00 3.10 10.00 10.70 5.00 5.40 8.00 8.50 4.00 4.30 Shovel 10.00 10.70 5.00 5.40