The number of items rejected daily by a manufacturer because of defects for the last 30 days are:
20,21,8,17,22,19,18,19,14,17,11,6,21,25,4,19,9,12,16,16,10,28,24,6,21,20,25,5,17,8
Complete this frequency table for these data. 
Definitions:
Overhead Cost
Expenses not directly tied to production but necessary for running the business, such as rent, utilities, and salaries for administrative staff.
Activity-Based Costing
An accounting method that apportions overhead and incidental costs to the respective products and services based on the specific activities involved.
Worker Recreational Facilities
Facilities provided by employers for employees' relaxation and leisure, aiming to improve morale and productivity.
Facility-Level
Pertaining to costs and activities that are necessary for maintaining the overall operation of a plant or company, but not directly tied to individual products.
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