Current Attempt in Progress
Mike Cichanowski founded Wenonah Canoe and later purchased Current Designs, a company that designs and manufactures kayaks.
The kayakmanufacturing facility is located just a few minutes from the canoe company's headquarters in Winona, Minnesota.
Current Designs makes kayaks using two different processes. The rotational molding process uses high temperature to melt
polyethylene powder in a closed rotating metal mold to produce a complete kayak hull and deck in a single piece. These kayaks are less
laborintensive and less expensive for the company to produce and sell.
Its other kayaks use the vacuumbagged composite lamination process which we will refer to as the composite process Layers of
fiberglass or Kevlar are carefully placed by hand in a mold and are bonded with resin. Then, a highpressure vacuum is used to
eliminate any excess resin that would otherwise add weight and reduce the strength of the finished kayak. These kayaks require a
great deal of skilled labor as each boat is individually finished. The exquisite finish of the vacuumbagged composite kayaks gave rise to
Current Designs' tag line, "A work of art, made for life."
Current Designs has the following managers:
Mike Cichanowski, CEO
Diane Buswell, Controller
Deb Welch, Purchasing Manager
Bill Johnson, Sales Manager
Dave Thill, Kayak Factory Manager
Rick Thrune, Production Manager for Composite Kayaks
The company's accounting data for the most recent period is as follows.
c
When Diane Buswell, controller for Current Designs, reviewed the accounting records for a recent period, she noted the cost items
and amounts shown below amounts are assumed Enter the amount for each item in the appropriate cost category. Then sum the
amounts in each cost category column.
