01

( )
(manufacturing plant)

 40
 12
(full time)
 12
 3 50
 8
1,200
50%
 150
 3 5,040 , 3,600
7,200

(a) (minimum
guaranteed daily payment)
( 1)
(b)
(i)
(ii) 1 (conversion cost)

( 5)
(c) 3,600 7,200

(i) (productivity ratio)

(ii) (capacity ratio)
( 4)
( 10)