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- 1 2 3456780 9 10 A Unit Cost Benefit A B C Solution Multiple Choice B Activity 1 $15 Where are the output cells located? F10 Contribution per Unit 1 2 1 B10:C10 Activity 1 2 B2:C2, B5:C7, and F5:F7 с Activity 2 $20 231 None of the answer choices are correct. Activity 2 4 D Totals 10 16 6 SOE E >= >= F Needed 10 966 Total Cost $1103. Normal Loss - FIFO The Nasiraan Manufacturing operates two consecutive producing departments, A and B. Th following quantity data are on Dep't A's production in March: WIP, beg Placed in Process 5,000 units, 1/5 done 50,000 units WIP, end 3,000 units, 2/3 done TIC Transferred out 49,500 Compute for the equivalent units of production under each of the following independer assumptions using FIFO costing: [a] Loss occurs at the beginning of the process: [b] Loss occu during process; [c] Loss is occurs when goods are ½ done; [d] loss occurs at the end of proces 4. Abnormal Loss - Average The Loosan Manufacturing reported the quantity data from its operations for January: WIP, beg 7,500 units, 1/4 complete Placed in Process 75,000 units WIP, end 4,500 units, 2/5 complete Transferred out Compute for the equivalent units of production under each of the following independer assumptions using Average costing: [a] Loss occurs at the beginning of the process; [b] Lo occurs during process; [c]…H3. Weber Optical, an eyeglass manufacturer, pays employees an incentive based on the average amount of work completed per processing 20 invoices per hour. An employee who processes 30 invoices would earn $15 per hour. Hence, Weber Optical pa many invoices an employee processes per hour. Which type of incentive pay does this scenario illustrate? O 1. rising differential 2. straight commission plan 3. straight piecework plan 4. standard hour plan Show proper step by step calculation
- 1. Develop an aggregate plan for the following forecast Period 3 4 5 6 7 Total 1 2 8 Forecast 190 230 260 280 210 170 160 260 180 1,940 There are 20 workers who can produce 10 units per period at a cost of P6.00 per unit. There is no beginning invetory and the cost of carrying inventory is P5.00 per unit per period. Backlog cost is P10.00 per unit per period. Will the present workforce able to produce the forecast? b. What is the total cost of the plan? a.1. A company that produces golf carts has just received an order for 200 carts, which must be ready for delivery at the start of week 8. Information concerning the product structure, lead times and quantities on hand is shown in the following table. Parts list for golf cart Lead time Quantity on hand Golf cart Top Base 1 1 1 0 40 20 Top Supports(4) Cover 1 1 200 0 Base Motor Body Seats (2) 2 3 2 300 50 120 Body Frame Controls Wheel assemblies(4) 1 1 1 35 0 240 You are required to: a) Construct a product tree. b) Determine the low level codes for all the components. c) Develop a material requirements plan that will provide 200 golf carts by week 8 assuming lot for lot ordering.1. A company that produces golf carts has just received an order for 200 carts, which must be ready for delivery at the start of week 8. Information concerning the product structure, lead times and quantities on hand is shown in the following table. Parts list for golf cart Lead time Quantity on hand Golf cart Top Base 1 1 1 0 40 20 Top Supports(4) Cover 1 1 200 0 Base Motor Body Seats (2) 2 3 2 300 50 120 Body Frame Controls Wheel assemblies(4) 1 1 1 35 0 240 You are required to: a) Construct a product tree.
- Ma3. Identify in your work the production (services) p of estimation, cost behavior, and cost prediction. How do you think about this the cost behavior in your organization?Cranston Company estimates the following overhead costs for the coming year: Equipment depreciation $160,000Equipment maintenance 60,000Supervisory salaries 40,000Factory rent 100,000Total $360,000 Cranston is also budgeting $600,000 in direct labor costs and 15,000 machine hours for the coming year.(a) Calculate the predetermined overhead rate using direct labor costs as the allocation base. (b) Calculate the predetermined overhead rate using machine hours as the allocation base.The forecasted requirements for an electric hand drill for the next 6 weeks are 15, 40, 10, 20, 50, and 30 units. The marketing department has booked orders totaling 20, 25, 10, and 20 units for delivery in the first (current), second, third, and fourth weeks. Currently, 30 hand drills are in stock. The policy is to order in lots of 60 units. Lead time is one week.a. Develop the MPS record for the hand drills.b. A distributor of the hand drills places an order for 15 units. What is the appropriate shipping date for the entire order?
- A B с D E FL ד G H J K L M N P R S T U V 1 On Week 3 Forecast 4 2 a) Smell Fresh Customer Orders hand 1 2 20 20 5 3 5 PAB 20 50 30 3222 4 5 6 7 8 Problem 6: Georgia Clay and Gravel was updating the MPS record for one of its products, Smell Fresh Cat Litter. Partially-completed MPS time-phased record is given below. 20 30 30 30 30 30 Week 10 30 50 20 40 10 Item: Smell Fresh On hand 1 6 Available to Promise 7 MPS 50 50 50 50 Forecast 20 8 MPS lot size = 50 9 20 10 On Week hand 2 3 4 5 6 7 8 9 20 53 43 78 30 30 30 30 30 3220 2233 -250 30 10 30 50 6 8 45 12 13 14 PAB 15 11 b) Smell Fresh Forecast Customer Orders Available to Promise 16 MPS 17 MPS lot size=50 18 19 20 21 23 24 222 Orders Projected available balance Available-to-promise MPS MPS Lot Size = 50. 50 20 40 10 50 50 50 a) Complete the MPS time-phased record (the first table on the left). The following events occurred during week 1: • Actual demand during week 1 was 25 units. • Marketing forecasted that 40 units would be needed for…Ekumfiman ceramic ltd produces ceramic vases for the hotels and supermarket in Ghana. Major customers include shoprite, melcom, holiday inn, airport view and flower people. The output and cost figures for the 4 weeks in April, 2020 are shown in the table below. The cost of labour and materials are GHS 9 an hour and GHS 5 a pound respectively. Weeks 1 2 3 4 Units of out put 3000 5000 6000 8000 Number of workers 5 5 6 7 Materials 320 590 780 1100 Hours per worker per week 50 60 68 80 1. Calculate the labour productivity in hours for each of the 4 weeks. 2. Calculate the total factor productivity for each week. 3. Calculate the total factor productivity for the month .Labors Hours Required (Hours/Unit) Department Product 1 Product 2 Hours Available A 1 0.35 100 B 0.3 0.2 36 C 0.2 0.5 50 Profit Contribution/Unit 30 15 X1 X2 Production Constraints Used Available Dept A Hours Dept B Hours Dept C Hours Objective: Profit 1) How many units of product 1 should Hartman produce to get the most profit? 2) How many units of product 2 should Hartman produce to get the most profit? 3) How much profit will Hartman make if they produce the optimal number of product 1 and product 4) In computing the profit contribution per unit, management does not deduct labor costs because they are considered fixed for the upcoming planning period. However, suppose that overtime can…