K A Missouri job shop has four departments-machining (M), dipping in a chemical bath (D), finishing (F), and plating (P)-assigned to four work areas. The operations manager, Mary Marrs, has gathered the following data for the movement of material. The number of workpieces moved yearly between work areas are: M D F P M M D F P D 600 It costs $0.50 to move 1 workpiece 1 foot in the job shop. For the layout design of the job shop, Mary has the current layout (Plan A) and two proposals (Plan B and Plan C) a) LAYOUT PLAN A Distance between work areas (departments) in feet M F 2,000 400 D 22 P 300 200 2,000 F 13 6 P 9 11 3 The yearly total material handling cost of the current layout presented in PLAN A = $(enter your response as a whole number).
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- Ivory Corporation manufactures two products (A and B). The overhead costs have been divided into four cost poolsthat use the following activity drivers: Product Number of Orders Number of Set-ups Number of Labor Labor Hours Transactions 20 35 1,000 1,500 Rs.120,000 A 75 B 5 70 125 Cost per pool Rs.15,000 Rs.8,400 Rs.40,000 Required: a) Compute the allocation rates for each of the activity drivers listed. b) Allocate the overhead cost to Product A and B using activity-based-costing. c) Compute the overhead rate using machine hours under the functional based costing system. d) Allocate the overhead cost to Product A and B using the functional-based costing system overhead rate calculated in part ©.Alvis Construction Supply Company has a department that manufactures wood trusses (wood frames used in the construction industry). The following information is for the production of these trusses for the month of February: Work-in-process inventory, February 1 4,300 trusses Direct materials: 100% complete $ 10,780 Conversion: 30% complete $ 15,558 Units started during February 18,300 trusses Units completed during February and transferred out 17,300 trusses Work-in-process inventory, February 29 Direct materials: 100% complete Conversion: 30% complete Costs incurred during February Direct materials $ 59,340 Conversion $ 92,392 Required Using the weighted-average method, calculate the following: 1-a. Costs per equivalent unit. (Round your answers to 4 decimal places.) 1-b. Cost of goods completed and transferred out. (Round "Cost per EU" to 4 decimal places. Round final answer to nearest whole dollars.) 1-c. Costs remaining in the…Problem 2 Below is information related to: historical average processing times for Products A and B • historical percentage of work center load required to produce Produdcts A and B • routing and standard times to produce Product B • the product structure for Product B • a MPS covering 3 periods for Products A and B. MPS in Units End Product 1 2 Processing Time Historical % End Product Hours/Unit A 50 45 25 wc 30 25 30 100 40% A 0.80 200 50% в 1.6 300 10% Routing and Standard Time Data End Product Lot Size Work Center Set Up (Hrs) Run Time/Unit (Hrs) Hrs/Unit B 40 100 1. 1.25 (3 required) D 50 200 0.07 100 200 2 0.08 100 300 2 0.04 (2 required) B. Create a capacity bill for product B in the space provided. Consider lot sizes in your calculations. Capacity Bill for Product B EF
- Problem 2 Below is information related to: historical average processing times for Products A and B historical percentage of work center load required to produce Produdcts A and B routing and standard times to produce Product B the product structure for Product B a MPS covering 3 periods for Products A and B. MPS in Units End Product 2 3 Processing Time End Product Hours/Unit A 50 45 25 wc Historical % B. 30 25 30 100 40% A 0.80 200 50% B 1.6 300 10% B Routing and Standard Time Data End Product Lot Size Work Center Set Up (Hrs) Run Time/Unit (Hrs)| Hrs/Unit 40 100 1 1.25 E D (3 required) D 50 200 0.07 E 100 200 2 0.08 F 100 300 2 0.04 (2 required) A. Develp a rough cut capacity plan for the three work centers based on historical factors. Please fill in the table below with your final calculations. Show your work in the space below. Historical Total Work Center Percentage 1 3 Hours 100 200 300 Total Required CapacityBelow is information related to: historical average processing times for Products A and B historical percentage of work center load required to produce Produdcts A and B routing and standard times to produce Product B • the product structure for Product B • a MPS covering 3 periods for Products A and B. MPS in Units End Product 2 Processing Time A 50 45 25 Historical % End Product Hours/Unit wC B. 30 25 30 100 40% A 0.80 200 50% в 1.6 300 10% Routing and Standard Time Data End Product Lot Size Work Center Set Up (Hrs) Run Time/Unit (Hrs) Hrs/Unit B 40 100 1 1.25 D (3 required) D 50 200 0.07 100 200 0.08 F 100 300 0.04 (2 required) A. Develp a rough cut capacity plan for the three work centers based on historical factors. Please fill in the table below with your final calculations. Show your work in the space belov Historical Total Work Center Percentage 1 2 3 Hours 100 200 300 Total Required Capacity Show any work here:Problem 5-14 (Algo) The following diagram shows a 4-step process that begins with Operation 1 and ends with Operation 4. The rates shown in each box represent the effective capacity of that operation. Operation 1 14/hr. Capacity 15/hr. Action Operation 2 a. Determine the capacity of this process. 10/hr. per hour Operation 3 17/hr. Operation 4 b. Which action would yield the greatest increase in process capacity: (1) increase the capacity of Operation 1 by 25 percent; (2) increase the capacity of Operation 2 by 30 percent; or (3) increase the capacity of Operation 3 by 50 percent?
- Heather Adams, production manager for a Colorado exercise equipment manufacturer, needs to schedule an order for 50 UltimaSteppers, which are to be shipped in week 8. Subscripts indicate qua ntity req ui red for each p arent. Assume lot-for-lot ordering. Below is information about the steppers: a) Develop a product structure for Heather.b) Develop a time-phased structure.J.C. Howard’s medical testing company in Kansas wishes to assign a set of jobs to a set of machines. The follow-ing table provides the production data of each machine when performing the specific job: MACHINEABCD1 7 9 8 102 10 9 7 63 11 5 9 64 9 11 5 8 a) Determine the assignment of jobs to machines that will maxi-mize total production. b) What is the total production of your assignments?The Build-Em-Fast Company has agreed to supply its best customer with three widgets during each of the next 3 weeks, even though producing them will require some overtime work. The relevant production data are as follows: Week Maximum Production, Regular Time Maximum Production, Overtime Production Cost per Unit, Regular Time 1 2 2 $300 2 3 2 $500 3 1 2 $400 The cost per unit produced with overtime for each week is $100 more than for regular time. The cost of storage is $50 per unit for each week it is stored. There is already an inventory of two widgets on hand currently, but the company does not want to retain any widgets in inventory after the 3 weeks. Management wants to know how many units should be produced in each week to minimize the total cost of meeting the delivery schedule. Formulate this problem as a transportation problem by constructing the appropriate parameter table.
- The Denver Iron & Steel Company is expanding its operations to include a new drive-in weigh station. The weigh station will be a heated/air-conditioned building with a large floor and small office. The large room will have the scales, a 15-foot counter, and several display cases for its equipment. Price of scales: 5000$, cost of the counter: 500$, Inverter AC :600$, labour cost: 15 $/hr, Overhead cost: 40% total labour cost, Benefits for labour: 4% of labour cost, Total Labour hours:220 hrs, Work stoppages: 10% of total hours Question: Using work element costing calculate the budget of this project, and create a WBS and responsibility chart for the project.Manufacturing Company uses FIFO method of accumulating costs in a two-department process. Materials are introduced at the inception of the process except for a special material which is added in department 2 at 60% completion as to overhead. Inspection is done at the end of the process in both departments. Production data for Department 2 are given below: In process, beginning, (80% labor, 70% overhead)2,000 Transferred in 14,900 In process, ending (40% labor, 20% overhead) 3,000 Normal spoilage 200 Abnormal spoilage (found at 30% completion as to laborand 15% as to overhead due to internal failure) 400 Cost data for the month:In process beginning:Transferred in 15,020 Special materials 1,900 Direct labor 4,388 Overhead 11,044 Current costs:Transferred in 137,080 Special materials 14,030 Direct labor 46,000 Overhead 113,564 The cost of units transferred to finished goods is?The cost of spoilage charged to revenue is?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 .