Speedy Auto Service provides oil changes, tire repair/replacement, and minor repairs from 12 different locations in Wadesborough, Pennsylvania. The technicians who replace the oil and parts (mostly windshield wipers, air filters, and the like) are paid for an eight-hour day, irrespective of the number of customers in a given day. The cost object for Speedy is each customer visit. The cost elements for Speedy include: Required: 1.