Rock Island Manufacturing Makes Motor Brackets In Addition, Rock Island Spent $25,000 on 40 Engineering Changes

question 9

Essay

Rock Island Manufacturing makes motor brackets. Information regarding resources for the month follows:
$\begin{array}{lrr}&\text { Resources Used }&\text { Resources Supplied }\\\text { Parts management } & \$ 60,000 & \$ 70,000 \\\text { Energy } & 100,000 & 100,000 \\\text { Quality inspections } & 90,000 & 100,000 \\\text { Long-term labor } & 50,000 & 70,000 \\\text { Temporary labor } & 40,000 & 48,000\\\text { Setups } & 140,000 & 200,000 \\\text { Materials } & 300,000 & 300,000 \\\text { Depreciation } & 120,000 & 200,000 \\\text { Marketing } & 140,000& 150,000 \\\text { Customer service } & 20,000 & 40,000 \\\text { Administrative } & 100,000& 140,000\end{array}$
In addition, Rock Island spent $25,000 on 40 engineering changes with a cost driver rate of $600.
Required:
a. Prepare an analysis of the unused resource capacity for the month.

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Definitions:

Psychological Needs

Fundamental emotional or cognitive requirements for well-being and effective functioning, such as autonomy, competence, and relatedness.

Autonomous Motivation

The drive to perform an activity for its inherent satisfaction or enjoyment, rather than external pressures or rewards.

Relationships

How two or more ideas, items, or individuals are linked together, or the condition of being linked.

Chance

The occurrence of events in the absence of any obvious intention or cause; luck.