Tharaldson Corporation makes a product with the following standard costs:

Std Quantity or Hours Std Price or Rate Std Cost Per Unit
Direct materials 6.7 ounces $ 3.00 per ounce $ 20.10
Direct labor 0.8 hours $11.00 per hour $ 8.80
Variable overhead 0.8 hours $ 6.00 per hour $ 4.80
The company reported the following results concerning this product in June.

Originally budgeted output 2,100 units
Actual output 2,600 units
Raw materials used in production 19,500 ounces
Purchases of raw materials 20,000 ounces
Actual direct labor-hours 4,700 hours
Actual cost of raw materials purchases $ 41,000
Actual direct labor cost $12,100
Actual variable overhead cost $ 3,050

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.

The materials price variance for June is:

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.