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Average Labor Rate: $24,
Employee/Shift (Prestige line): 18,
Days/Year: 360,
Hours/shift: 8,
Shifts/day: 2,
Run Time (seconds/unit): 0.4,
Setup Time (minutes/lot): 90,
Employees/Shift: 18,
Scrap Material Cost/Setup: $290.75,
Labor Cost/Setup: $648,
Total Cost/Setup: $938.75,

Year: 2012:
Volume (units/year): 18,648,799,
Total Run Time/Year (unit): 2076
Average Production Quantity (lot size): 15,000
Total Material Cost of Production $129,429,876

Determine the capacity (in units/year), capacity utilization, and average WIP inventory (in units and dollars) for the Prestige line in 2012.