Using your required readings this week, you will create a brief presentation for your investors analyzing the pros and cons of using ABC, including a...

 Using your required readings this week, you will create a brief presentation for your investors analyzing the pros and cons of using ABC, including a comparison of at least two of the activity rates versus the single plant-wide POHR with calculations.

Here is the relevant information you need:

• The product that you produce requires four different activities to complete.
• The single plant-wide POHR is $25 per unit, and we produced 10,000 units. 
• Activity 1: Design Team - The estimated time spent on new ideas is 15,000 hours; we have 4 members of the design team that are paid $40,000 each.
• Activity 2: Production Team - The estimated time spent producing the item is 30,000 hours, with 100,000 machine hours with associated costs of $150,000, and we have 8 employees who work 40 hours a week, 52 weeks a year, and they are paid $12 an hour.
• Activity 3: Finishing Team - The estimated time spent finishing the product is 15,600 hours, with 20,000 machine hours with associated costs of $75,000, and we have 10 employees who work 30 hours a week each and are paid $20 an hour.
• Activity 4: Quality Inspections - There are 200 estimated inspections; we have 2 inspectors with an annual salary of $75,000.

In your responses to your peers, imagine that you are the intended audience for their presentations (i.e., an investor). Does the selection and sequence of material presented make sense? Look at the comparisons and the significance of what was presented to justify the use of ABC: Is this clearly and effectively communicated to you? Are you left with any lingering questions or confusion about the narrative, and if so, what are they? Provide constructive feedback to support your peers in honing their communication approaches.