Elbert Manufacturing has recently installed an activity-based relational data base.Using the information contained in the activity relational table, the following pool rates were computed:
Two products are produced by Elbert: Regular and Super.Each product has an area in the plant that is dedicated to its production.The plant has two manufacturing processes, the regular process (Process R) and the super process (Process S).Other processes include engineering, product handling, and procurement.The product relational table for Elbert is as follows:
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