he Theory of Constraints is a five step process that helps management evaluate a process to see if it needs to be modified. An example of the first step, identify the system's constraints, is Select one or more: a. when the night supervisor moved the internal setup to an external setup. b. when the team was told they would have to revert to the standard accounting principles. c. when the team decided to split the 1000 unit order into four orders of 250 units each d. when the team identified the NCX10 and heat treat as the bottlenecks.

Wilmington company has two manufacturing departments--assembly and fabrication. it considers all of its manufacturing overhead costs to be fixed costs. the first set of data that is shown below is based on estimates from the beginning of the year. the second set of data relates to one particular job completed during the year--job bravo. estimated data assembly fabrication total manufacturing overhead costs $ 6,720,000 $ 7,280,000 $ 14,000,000 direct labor-hours 140,000 84,000 224,000 machine-hours 56,000 280,000 336,000 job bravo assembly fabrication total direct labor-hours 29 21 50 machine-hours 21 24 45 required: 1. if wilmington used a plantwide predetermined overhead rate based on direct labor-hours, how much manufacturing overhead would be applied to job bravo