One plant name with 2 buildings. Employees do not rotate. Processes are the same. One plant name with 2 buildings. Employees do not rotate.
Processes are different.
One building, all salaried employees, with different organizations. The location described in part c may or may not be a single establishment. The answer rests with the difference in the processes involved. If the individual processes represent distinctly different economic activities, then there may be two establishments at a single physical location. The establishment described in part d appears to be a single establishment.