Watson's Computer Company uses ABC to account for its manufacturing process. 
Watson's Computer Company expects to produce 2170 computers. Watson's Computer Company also expects to use 14,000 parts and have 40 setups.
The allocation rate for machine setups is
Definitions:
Double Helix
The structure of DNA, consisting of two strands that wind around each other like a twisted ladder.
Hydrogen Bonds
Weak bonds between partially positive hydrogen atoms and partially negative atoms (often oxygen or nitrogen) in nearby molecules.
Complementary Base Pairs
The pairing of nitrogenous bases in DNA and RNA through hydrogen bonds, like adenine with thymine (or uracil in RNA), and cytosine with guanine.
RNA Primer
A short strand of RNA needed for DNA replication; it serves as the starting point for DNA synthesis.
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