At the start of the semester, I said that one of my goals is to get you to the point where I could take a brand new situation, one which you have not seen before and, without any introduction, just give it to you and say "figure it out." Based on what you've uncovered in your studies, and what we've discussed in class, I want you to be able to take something brand new and figure it out. So, here is an example - figure it out. IOWA CORPORATION makes four different models of watches: the Office-Prank, Basic, Sport and Deluxe. They are made in four departments - Assembly, Polishing, Special Finishing and Packaging. The process is as follows: All of the models are started in the Assembly Department, where the materials are assembled. The Office-Prank model is basically done at this point, and needs only to be packaged and then transferred to finished-goods inventory. After assembly, the Basic and Sport models go to the Polishing Department where they are, you guessed it, polished. When that is done, they are ready to be packaged. After packaging, they are moved to finished goods. The Deluxe model uses a different preparation process. After assembly, it moves to the Special Finishing department, then it is packaged and transferred to finished goods. Production data for the most recent month is as follows. Office/n1. Draw a flow chart which illustrates the physical flow of the different models through the production process.

Fig: 1

Fig: 2