OP Technologies Manufacturing manufactures small parts and uses an activity-based costing system. 
The following parts were produced in October with the following information:
Total packaging fees for all three parts is
Definitions:
Flexible Manufacturing Systems
Systems designed to easily adapt to changes in the product being manufactured, allowing for more efficient production processes and customization.
Production Planning
The process of organizing the elements of production—such as labor, materials, and equipment—to efficiently produce goods and services.
Customer Satisfaction
Customer satisfaction measures how well a company's products or services meet or surpass the expectations of its customers.
Lights Out Factory
A manufacturing plant that operates automatically without the need for human presence on-site, usually controlled by computers or robots.
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