129 The manufacturing cycle efficiency or the MCE was closest

to:
A. 0.24
B. 0.16
C. 0.92
D. 0.08
130. The delivery cycle time was:
A. 10 hours
B. 2.8 hours
C. 25.2 hours
D. 23.1 hours
Reference 12-24 (questions 131-133)
Albro Corporation keeps careful track of the time required to fill
orders. The times
recorded for a particular order appear below:
131. The delivery cycle time was:
A. 9.8 hours
B. 29.9 hours
C. 31.6 hours
D. 2.6 hours
132. The throughput time was:
A. 4.3 hours
B. 31.6 hours
C. 27.3 hours
D. 11.5 hours
133. The manufacturing cycle efficiency (MCE) was closest to:
A. 0.05
B. 0.57
C. 0.14
D. 0.16
Essay Questions
134. Spragg Corporation is developing standards for its
products. One product requires
an input that is purchased for $62.00 per kilogram from the
supplier. By paying cash,
the company gets a discount of 6% off this purchase price.
Shipping costs from the
supplier's warehouse amount to $4.45 per kilogram. Receiving
costs are $0.50 per
kilogram. Each unit of output requires 0.48 kilogram of this
input. The allowance for
waste and spoilage is 0.04 kilogram of this input for each unit of
output. The allowance
for rejects is 0.13 kilogram of this input for each unit of output.
Required:
a. Determine the standard price per kilogram of this input. Show
your work!
b. Determine the standard kilograms of this input per unit of
output. Show your work!
135. Czepiel Corporation is developing standards for its
products. One product requires
an input that is purchased for $48.00 per kilogram from the
supplier. By paying cash,
the company gets a discount of 9% off this purchase price.
Shipping costs from the
supplier's warehouse amount to $2.84 per kilogram. Receiving
costs are $0.59 per
kilogram.
Required:
Determine the standard price per kilogram of this input. Show
your work!
136. Watrous Corporation is developing standards for a product.
Each unit of output of
the product requires 0.82 kilogram of a particular input. The
allowance for waste and
spoilage is 0.07 kilogram of this input for each unit of output.
The allowance for rejects
is 0.09 kilogram of this input for each unit of output.
Required:
Determine the standard kilograms of this input per unit of
output. Show your work!
137. Pittmon Corporation is developing direct labor standards.
The basic direct labor
wage rate is $13.90 per hour. Employment taxes are 10% of the
basic wage rate. Fringe
benefits are $4.28 per hour. A particular product requires 0.90
direct labor-hours per
unit. The allowance for breaks and personal needs is 0.07 direct
labor-hours per unit.
The allowance for cleanup, machine downtime, and rejects is
0.12 direct labor-hours
per unit.
Required:
a. Determine the standard rate per direct labor-hour. Show your
work!
b. Determine the standard direct labor-hours per unit of product.
Show your work!
c. Determine the standard labor cost per unit of product to the
nearest cent. Show your
work!
138. Ewin Corporation is developing direct labor standards. The
basic direct labor wage
rate is $14.75 per hour. Employment taxes are 9% of the basic
wage rate. Fringe
benefits are $3.98 per hour.
Required:
Determine the standard rate per direct labor-hour. Show your
work!