Answer assignment chap 1 2 PDF

Title Answer assignment chap 1 2
Author Bella Tjendriawan
Course Managerial Accounting
Institution Universitas Pelita Harapan
Pages 4
File Size 145.8 KB
File Type PDF
Total Downloads 121
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Download Answer assignment chap 1 2 PDF


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EXERCISE CHAPTER 1 & 2 Multiple Choice ( pls choose the correct one) 1. E. All the above involve operations 2. A foundry produces circular utility access hatches (manhole covers). Currently, 120 covers are produced in a 10-hour shift. If labor productivity can be increased by 20%, it would then be a. 14.4 covers/hr

(120/10) + (12*20%) = 14.4 3. The Dulac Box plant produces 500 cypress packing boxes in two 10-hour shifts. Due to higher demand, they have decided to operate three 8-hour shifts instead. They are now able to produce 600 boxes per day. What has happened to production? c. It has increased by 20%.

Opsi 1 = 25 set/ hr = 50/shift. Total product produced 500 Opsi 2 = 25 set/hr = 75/shift. Total product produced 600 Terjadi peningkatan produksi 100 boxes = 20% increase

4. Snacknow, a food service firm, is calculating its monthly productivity report. From the following data calculate the multifactor productivity. Labor rate $20 Units produced 10,000 Labor hours 1,000 Cost of materials $2000 Cost of energy $500

b. 0. 476 (no answer ) Output : (labor+material+overhead) = 10.000 : (1.000 x20)+2000+500 = 10.000 : 22500 = 0.444

5. b user-based definition of quality 6. e. none of the above; they are all major categories of costs associated with quality 7. A production process consists of the following four stages with the average percentage of good quality at each stage as shown. Stage 1 2

Average Percentage of Good Quality 0.92 0.95

3 4

0.96 0.93

What is the daily production yield for the company if daily input is 200 units? d. 156 units

Y = (200) (0.92) (0.95) (0.96) (0.93) = 156

8. A production process consists of the following four stages with the average percentage of good quality at each stage as shown Stage 1 2 3 4

Average Percentage of Good Quality 0.98 0.97 0.96 0.92

How many units must the company put into production each day to achieve a daily yield of 100 good units? a. approximately 119 units

I = 100 : (0.98)(0.97)(0.96)(0.92) I = 100 :0,839 I = 119,18 = 119 Units

9. Modern Inc. manufactures low-cost tables at a processing cost of $80 per table. The company produces 100 units per day and averages 90% good quality resulting in 10% defective items. Fifty percent of the defective units are reworked prior to shipment to Modern’s distribution center. The rework cost is $10 per unit. The quality productivity ratio (QPR) is c. approximately 1.20.

90+5 ------------------------- (100) 100X80+5X10 = 1.180 (dibulatkan menjadi 1.20) 10. Modern Inc. manufactures low-cost tables at a processing cost of $80 per table. The company produces 100 units per day and averages 90% good quality resulting in 10% defective items. Fifty percent of the defective units are reworked prior to shipment to Modern’s distribution center. What is the product yield? e. 95

Y = 100(0.9)+100(1-0.9)(0,5)

Y = 90 + 5 Y= 95

Short Answer : (pls show how you do the calculation) 1. Mr Art want to implement a new system . He counts that the labor hours will increase fr om 300/days to 400/days with the new system. The unit produced will also increase fr om 500 pcs to 750 pcs. The material cost will also increase from $100 to $200 with n ew system. The Capital and Energy cost will be the same ( capital is $250 and energy is $150). The labor cost/hour is $10/day. By using multifactor productivity calculation, should he implement the new system ?

Old : Multifactor Productivity = Output : ( Labor + Material + Capital + Energy) = 500 : ((300 X 10) + 100 + 250 + 150) = 0,1428 /day New : Multifactory Productivity = Output : ( Labor + Material + Capital + Energy ) = 750 : ((10 X 400 ) + 200 + 250 + 150) = 0, 1630/ day = Most Production

Yes it’s better to implement to new system (because new system got bigger number calculation for multifactory productivity)

2. The total processing cost of running shoes is $18. The Omega shoes produce 650 pair s/week and the average good is 90%, with 10% defective shoes. ¼ of defective can b e rework with cost $3.75 A. Compute QPR B. Compute the QPR if the product yield is increased to 93% good quality C. Compute the QPR if the production cost reduce to $16.5 and rework cost to $3.2 D. Compute the QPR if the production rate increase to 800 pairs/week (cost remain the s ame with initial cost )

a) Compute the quality-productivity ratio (QPR)

650 (0.90) + (0.10) (0.25) (650) = 601.25 650 (18) + ( (0.10) (0.25) (650) ) (3.75)= 19.56 per order on average QPR= ( 601.25 / ( 650 X 18 ) ) X 100 = 5,1388 = 5,139 b) Compute QPR if the product yield is increased to 93% good quality. 650 (0.93) + (0.07) (0.25) (650) = 615.875650 (18) + ((0.07) (0.25) (650)) (3.75) = 11,742.65625QPR= (615.875/(650*18)))(100)= 5.26 c) Compute QPR if processing cost is reduced to $16.50 and remark cost is reduced to $3.20 650 (0.90) + (0.10) (0.25) (650) = 601.25650 (16.50) + ( (0.10) (0.25) (650) ) (3.20) = 10777 QPR = ( 601.25 / (650 X 16.50) ) X (100)= 5.58 d) Compute QPR if production rate is increased to 800 pairs of shoes per week 800 (0.90) + (0.10) (0.25) (800) = 740800 (18) + ( (0.10) (0.25) (800) ) (3.75)= 14475 QPR = (740/(800*18)) X (100)= 5.13889 = 5,139...


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