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Question: Calculate Lead Time Williams Optical Inc. is considering a new just-in-time product cell. The present manufacturing approach produces a product in four separate steps. The production batch sizes are 40 units. The process time for each step is as follows: Process Step 1 6 minutes Process Step 2 10 minutes Process Step 3 6 minutes Process Step 4 8 minutes The time required to move each batch between steps is 8 minutes. In addition, the time to move raw materials to Process Step 1 is also 8 minutes, and the time to move completed units from Process Step 4 to finished goods inventory is 8 minutes. The new just-in-time layout will allow the company to reduce the batch sizes from 40 units to 5 units. The time required to move each batch between steps and the inventory locations will be reduced to 2 minutes. The processing time in each step will stay the same. Determine the value-added, non-value-added total lead times, and the value-added ratio under the present and proposed production approaches. If required, round percentages to one decimal place. Present Approach Proposed Approach 30 min 30 min Value-added time 30 min 1320 3 min Non-value-added time Total lead time Value-added ratio (as a percent) 18.75.
Using data in Exercise 9-8, assume that the allowance for doubtful accounts for Summit Industries has a credit balance of $16,175 before adjustment on November 30.
The Talley Corporation had a taxable income of $365,000 from operations after all operating costs but before interest charges of $50,000.
troutman enterprises issued 8 8-year 1000000 par value bonds that pay interest semiannually on october 1 and april 1.
They take turns paying for the group's lunch. Since they all do business with each other, each claims an entertainment expense deduction for the amount he or she paid for the lunches. Evaluate this practice.
panorama ltd manufactures and distributes a wide range of general pharmaceutical products. selected audited data for
1. a sales returns and allowances account is not debited if a customer...a. returns defective merchandise.b. recieves a
The balance in deferred property tax revenue was $182,000 at the end of the previous year. This was recognized as revenue in the current year in a reversing.
miller corporation began operations on january 1 2014 with a beginning inventory of 10600 at cost and 14000 at retail.
A bond issued by the State of Pennsylvania provides a 7% yield. What yield on a Synthetic Chemical Company bond would cause the two bonds to provide the same after-tax rate of return to an investor in the 35% tax bracket?
Discuss the relative objectivity of the measurement process of accrual versus cash (pay-as-you-go) accounting for annual pension costs.
The electric resistance of a wire is inversely proportional to the square of its radius. If a certain wire has a resistance of 0.30 Ω when its radius is 2.0 mm, find the average value of the resistance with respect to the radius changes from 2.0 m..
What factors would you consider when deciding whether to investigate a variance?
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