Umberger Manufacturing, Inc., is considering reorganizing its plant into manufacturing cells. The following estimates have been prepared to evaluate the benefits from the reorganization: 
Inventory carrying costs are estimated to be 10% per year.
-As a result of the layout reorganization,reduced levels of work-in-process inventory are projected to decrease inventory carrying costs annually by:
Definitions:
Discrimination
Unjust or prejudicial treatment of different categories of people, especially on the grounds of race, age, sex, or disability.
Group Health Plan
A health insurance plan offered by employers, organizations, or entities to its members, providing medical care benefits to a group of people.
Respondeat Superior
Let the master answer.
Latin
A classical language originating from the Roman Empire, now primarily used in scholarly and ecclesiastical contexts.
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