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Electric Controls Company (ECC) manufactures custom electric control panels for industrial customers. ECC buys components of the control panels, and then has its employees assemble them into finished goods. ECC tracks the direct materials and direct labor to jobs. Also, in the manufacturing (conversion) process, overhead costs are incurred. ECC applies these overhead costs to jobs based on direct labor hours. ECCs estimated manufacturing overhead cost to be $78,000 and direct labor hours to be 4,800 hours. ECC creates a job record for each control panel or set of control panels that a customer orders. Each job can use many direct material items and can incur many direct labor hours. Each direct labor hour can be related to one employee, but an employee can work many hours. Each job is dedicated to producing a particular type of finished goods item; however, a particular type of finished goods item can be produced in many different jobs. Similarly, each job creates an item for one customer, but a customer may order items that require many jobs. Direct labor is to track hours worked by each employee during weekly pay period.

1. Identify the entities in the manufacturing process.

2. Identify relationships between entities.

3. Specify the cardinalities of the relationships.

4. Design the ER model.

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