g prior to installing a jit system, buckner company, a producer of automobile parts, used maintenance hours to assign maintenance costs to its three products (wheels, rims, and ball bearings). the maintenance costs totaled $5,725,230 per year. the maintenance hours used by each product and the quantity of each product produced are as follows: maintenance hoursquantity produced wheels172,000150,500 rims172,000150,500 bearings253,000221,375 after installing jit, three manufacturing cells were created, and cell workers were trained to perform preventive maintenance and minor repairs. a full-time maintenance person was also assigned to each cell. maintenance costs for the three cells still totaled $5,725,230; however, these costs are now traceable to each cell as follows: cell, wheels$1,491,280 cell, rims1,649,480 cell, bearings2,584,470