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,incremental manufacturing costs are projected to:
Definitions:
Origination Rate
Refers to the speed at which new species or phenomena emerge within a specific period.
Beetles
An order of insects known as Coleoptera, characterized by a pair of hard forewings covering their flying wings.
Atmospheric Carbon Dioxide
The concentration of CO2 in the Earth's atmosphere, a significant greenhouse gas contributing to global warming.
Adaptive Radiation
An evolutionary lineage that has undergone exceptionally rapid diversification into a variety of lifestyles or ecological niches.
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