Packaging:

Unfold and staple cardboard box 3minutes

Undo handle bar 2minutes
Tight up wheel to the frame 10minutes
Place packaging protectors and rubbers 5mintues
Introduce instructions 1minute
Close the package and stick customer 9minutes
address

Totol time needed for packaging one road bicycle=( 3+ 2+ 10+5+1+9 )

¿ 0.5 hours
Total time needed for packaging 500road bicycles=( 0.5 ) x ( 500 )
¿ 250 hours
250
Total day needed for packaging 500 road bicycles=
7 x 10(labour workers)
¿ 8.93 days
¿ 9 days
Packaging duration=9+1 ( extra 1 day for tolerancing purpose )
¿ 10 days
Manufacturing:

Assemble time for 1 road bicycles=2 hours x 1.6( first day productivity )
¿ 3.2 hours

Approximate cleaning∧equipment rearranging time per day=0.5 hours

Approximate daily staff meetingtime per day=0.5 hours
Daily working hours=( 8 – ( 0.5+ 0.5 ) )
¿ 7 hours

Productive hours=15(labour workers )x 7(working hours)

¿ 105 hours x 0.9 (unexpected circumstances )
¿ 94.5 hours

94.5
First day production=
3.2
¿ 29.53
¿ 29 road bicycles

Time ¿ assemble 1 road bicycle

¿ 2 hours x 1.0 ( second day onwards productivity )
¿ 2 hours

94.5
Normal day production=
2
¿ 47.25
¿ 47 road bicycles per day

[ 510 ( total road bicycles ) – 29 ( first day ) ] =481(road bicycles )/47

47 ( normal day )
¿ 10.23 days
¿ 11 days

Approximate status checkingtime for a road bicycle=0.5 hours

Total status checking time=510 ( total road bicycles ) x 0.5 hours
¿ 255 hours

Total day needed =255 hours ÷ 94.5 hours

¿ 2.7 days
¿ 3 days

Time needed for assembly of first badge road bicycles

¿ 11 days+3 days +1 day (extra duration for tolerancing purpose)
¿ 15 days
Break even point:
As there are 2 products, it is assumed that when 1 advance bicycle is sold, following by 1
normal road bicycle will be sold. Thus, first 180 units sold are consisting of 90 units advance
road bicycle and 90 units normal road bicycles. 320 units of normal road bicycles will then be
accounted after the number of advance road bicycles reach 0. Therefore, the next 320 units
sold will only consist normal road bicycles.
Padvance =Selling price of advance road bicycle per unit

¿ $ 3899.99
Pnormal=Selling price of normal road bicycle per unit

¿ $ 2189.99
X advance=Unit of advance road bicycle produced∧sold

¿ 410
X normal=Unit of normal road bicycle produced∧sold

¿ 90
V advance =Variable cost of advance road bicycle per unit

¿ $ 2184.73
V normal =Variable cost of normal road bicycle per unit

¿ $ 1435.88

F=Total ¿ Cost ¿( emergency uses+ equipment replacement fee+ operating expenses)

¿ 20000+3000+ 45146.95
¿ $ 68146.95

68146.95
Break even point ∈units=
( 3899.99+2189.99 )−(2184.73+1435.88)
¿ ( 27.596897 ) 2
¿ 28 normal road bicycles +28 advance raod bicycles