5e sol13-16 - minutes cost per minute per printer...

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Cost Management Hansen and Mowen Prob 13-16 Name: SOLUTION Enter the appropriate numbers in the shaded cells in columns G and I. 1) Velocity (theoretical) = Capacity Production hours Velocity (theoretical) = 150,000 = 3 heaters per hour 50,000 Cycle time (theoretical) = Minutes per hour Speakers per hour Cycle time (theoretical) = 60 = 20 minutes per heater 3 2) Conversion cost rate = Conversion cost # minutes available Conversion cost rate = $1,500,000 = $0.50 per minute 3,000,000
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Unformatted text preview: minutes cost per minute per printer Assignment per unit (theoretical) = $0.50 x 20 minutes = $10 3) minutes cost per minute per printer Applied conversion cost = $0.50 x 30 minutes = $15 4) MCE = Processing time / (Processing time + Wait time + Inspection time + Rework time) = 20 / 30 = 0.67 Wasted time = Actual time - Theoretical time = 30-20 = 10 minutes Cost = Conversion cost rate x Wasted time = $0.50 x 10 = $5.00...
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This note was uploaded on 11/05/2009 for the course BUS ACC202 taught by Professor Achillies during the Spring '09 term at NC Wesleyan.

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