At the beginning of the period, the Cutting Department budgeted direct labor of $136,000, direct materials of $156,000 and fixed factory overhead of $10,100 for 7,000 hours of production. The department actually completed 10,300 hours of production. The appropriate total budget for the department, assuming it uses flexible budgeting, is Round your final answer to the nearest dollar. Do not round interim calculations. a.$444,519 b.$306,861 c.$439,757 d.$302,100

Draw a flowchart for a process of interest to you, such as a quick oil-change service, a factory process you might have worked in, ordering a pizza, renting a car or truck, buying products on the internet, or applying for an automobile loan. identify the points where something (people, information) waits for service or is held in work-in-process inventory, the estimated time to accomplish each activity in the process, and the total flow time. evaluate how well the process worked and what might be done to improve it.