TABLE 7.4 Process Step Depositing Patterning Etching Setup time (min) 45.00 30.00 20.00 Processing time (min) 0.15 0.25 0.2

Survey of Accounting (Accounting I)
8th Edition
ISBN:9781305961883
Author:Carl Warren
Publisher:Carl Warren
Chapter11: Cost-volume-profit Analysis
Section: Chapter Questions
Problem 11.18E
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JCL Inc. is a major chip manufacturing firm that sells its products to computer manufacturers like Dell, Gateway, and others. In simplified terms, chip making at JCL Inc.
involves three basic operations: depositing, patterning, and etching.
• Depositing: Using chemical vapor deposition (CVD) technology, an insulating material is deposited on the wafer surface, forming a thin layer of solid material on the
chip.
• Patterning: Photolithography projects a microscopic circuit pattern on the wafer surface, which has a light-sensitive chemical like the emulsion on photographic film. It is
repeated many times as each layer of the chip is built.
• Etching: Etching removes selected material from the chip surface to create the device
structures.
Table 7.4 lists the required processing times and setup times at each of the steps. There
is unlimited space for buffer inventory between these steps. Assume that the unit of production is a wafer, from which individual chips are cut at a later stage.a. What is the process capacity in units per hour with a batch size of 100 wafers?
b. What is the utilization of depositing if the batch size is 100 wafers?

TABLE 7.4
Process Step
Depositing
Patterning
Etching
Setup time (min)
45.00
30.00
20.00
Processing time (min)
0.15
0.25
0.2
Transcribed Image Text:TABLE 7.4 Process Step Depositing Patterning Etching Setup time (min) 45.00 30.00 20.00 Processing time (min) 0.15 0.25 0.2
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