Georgia uses the high-low method of estimating costs. Georgia had total costs of $24,225 at its lowest level of activity, when 5,700 units were sold. When, at its highest level of activity, sales equaled 14,200 units, total costs were $83,300. Georgia would estimate variable cost per unit as:

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.