Electric Controls Company (ECC) manufactures custom electriccontrol panels for industrial customers. ECC buys components of thecontrol panels, and then has its employees assemble them intofinished goods. ECC tracks the direct materials and direct labor tojobs. Also, in the manufacturing (conversion) process, overheadcosts are incurred. ECC applies these overhead costs to jobs basedon direct labor hours. ECCâs estimated manufacturing overhead costto be $78,000 and direct labor hours to be 4,800 hours. ECC createsa job record for each control panel or set of control panels that acustomer orders. Each job can use many direct material items andcan incur many direct labor hours. Each direct labor hour can berelated to one employee, but an employee can work many hours. Eachjob is dedicated to producing a particular type of finished goodsitem; however, a particular type of finished goods item can beproduced in many different jobs. Similarly, each job creates anitem for one customer, but a customer may order items that requiremany jobs. Direct labor is to track hours worked by each employeeduring weekly pay period. Requirements: 1. Identify the entities inthe manufacturing process. 2. Identify relationships betweenentities. 3. Specify the cardinalities of the relationships.
Electric Controls Company (ECC) manufactures custom electriccontrol panels for industrial customers. ECC buys components of thecontrol panels, and then has its employees assemble them intofinished goods. ECC tracks the direct materials and direct labor tojobs. Also, in the manufacturing (conversion) process, overheadcosts are incurred. ECC applies these overhead costs to jobs basedon direct labor hours. ECCâs estimated manufacturing overhead costto be $78,000 and direct labor hours to be 4,800 hours. ECC createsa job record for each control panel or set of control panels that acustomer orders. Each job can use many direct material items andcan incur many direct labor hours. Each direct labor hour can berelated to one employee, but an employee can work many hours. Eachjob is dedicated to producing a particular type of finished goodsitem; however, a particular type of finished goods item can beproduced in many different jobs. Similarly, each job creates anitem for one customer, but a customer may order items that requiremany jobs. Direct labor is to track hours worked by each employeeduring weekly pay period. Requirements: 1. Identify the entities inthe manufacturing process. 2. Identify relationships betweenentities. 3. Specify the cardinalities of the relationships.
