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Anna White, process engineer at Acme Funding (Acme), a mortgage-loan-processing company, is considering a redesign of the loan-closing process. She is evaluating a centralization/decentralization system called "pods," similar to manufacturing cells, as a process redesign. Data is given for the student to analyze the implications of this approach and suggest alternatives. Students must calculate utilizations and capacities of both the centralized and decentralized systems. They need to consider both costs and benefits in order to make a decision.