Pina Colada uses the straight-line method of depreciation. (2) Pina Colada uses the declining-balance method. The rate used is twice the straight-line rate. (3) Pina Colada uses the units-of-activity method and estimates that the useful life of the machine is 134,000 units. Actual usage is as follows: 2022 48,500 units
2023 37,500 units
2024 26,500 units
2025 21,500 units.

Required:
Calculate depreciation expense per mile under units-of-activity method.

Assume that (i) setups need to be completed first; (ii) a setup can only start once the batch has arrived at the resource, and (iii) all flow units of a batch need to be processed at a resource before any of the units of the batch can be moved to the next resource. process step 1 molding 2 painting 3 dressing setup time 15 min. 30 min. no setup processing time 0.25 min./unit 0.15 min./unit 0.30 min./unit which batch size would minimize inventory without decreasing the process capacity?