The historical data is based on an average volume per period of 20,000 board feet. The shelving is normally transferred internally from the A Division to the B Division. ABC may also sell the shelving externally for $90 per 100 board feet. The divisions are taxed at identical rates.

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.