Lambeth Custom Cabinets is a small shop that manufactures and sells custom-made cabinets. The shop is owned and operated by Jack Lambeth, a master cabinet maker. Even though it is not specifically listed in the case, it does seem that Mr. Lambeth has only a few employees other than himself and his son Jack Jr. As labor is an important part of cabinet-making, Mr. Lambeth does not like the idea of laying people off even when the business is slow, so instead he assigns unoccupied workers to general clean-up and repair work and charges their wages to indirect labor. There are three main processes involved in producing custom-made cabinets: design, fabrication, and installation. During the design phase of cabinet-making customer's room is measured to make sure that sizes are customized to each order. Design work with computer generated design software or hand drawings for small projects is done. 3D drawings from several angles can give clients a better picture of the design and can be modified to show how changes affect the total design. This is most important in kitchens where every inch should be used for maximum efficiency and comfortable work areas. Customers are given several choices, including color, accessories (handles, legs, doors, and other hardware), and type of wood. Estimate is issued after all the details have been chosen. Once the design and the estimate are approved, the fabrication phase of cabinet-making begins. The cabinets are cut according to the blueprint and customer's specific requests. Cabinets are assembled, including hinges, closing mechanisms on drawers and doors, extension slides, and any other hardware specified on the drawings. Joints, parts, and subassemblies have to be fitted and trimmed to make complete units. Surfaces are sanded, and stain or polish is applied to finished products. After all the cabinets have been assembled, the customer can choose to have them installed. Cabinets
Lambeth Custom Cabinets is a small shop that manufactures and sells custom-made cabinets. The shop is owned and operated by Jack Lambeth, a master cabinet maker. Even though it is not specifically listed in the case, it does seem that Mr. Lambeth has only a few employees other than himself and his son Jack Jr. As labor is an important part of cabinet-making, Mr. Lambeth does not like the idea of laying people off even when the business is slow, so instead he assigns unoccupied workers to general clean-up and repair work and charges their wages to indirect labor. There are three main processes involved in producing custom-made cabinets: design, fabrication, and installation. During the design phase of cabinet-making customer's room is measured to make sure that sizes are customized to each order. Design work with computer generated design software or hand drawings for small projects is done. 3D drawings from several angles can give clients a better picture of the design and can be modified to show how changes affect the total design. This is most important in kitchens where every inch should be used for maximum efficiency and comfortable work areas. Customers are given several choices, including color, accessories (handles, legs, doors, and other hardware), and type of wood. Estimate is issued after all the details have been chosen. Once the design and the estimate are approved, the fabrication phase of cabinet-making begins. The cabinets are cut according to the blueprint and customer's specific requests. Cabinets are assembled, including hinges, closing mechanisms on drawers and doors, extension slides, and any other hardware specified on the drawings. Joints, parts, and subassemblies have to be fitted and trimmed to make complete units. Surfaces are sanded, and stain or polish is applied to finished products. After all the cabinets have been assembled, the customer can choose to have them installed. Cabinets