• The Process by which raw materials & other inputs are converted into finished products. • Production is the creation of goods and services. • Production means application of processes to the raw material to add the use and economic values to arrive at desired product by the best method, with out sacrificing the desired quality.

Production & Manufacturing
Manufacturing refers to the process of producing only tangible goods.

Production includes the creation of both tangible goods & intangible services.

Production as an Organizational Function 3.Decision Making in Production .Angles of Manufacturing Function 1.Production as a System 2.

System .Production as a System a) Production System b) Conversion Sub.System c) Control Sub.

a portion of the output is monitored for feedback signals to provide corrective action.Production System Concepts • Production System: A system which converts a set of inputs into a set of desired outputs. inputs are converted into outputs. • Conversion Sub.System: A sub-system of the larger production system where. .System: A sub-system of the larger production system where. • Control Sub.

System OUTPUT • • • • • • PRIMARY RESOURCES • • Materials & Supplies Personnel. Economic Technological MARKET Competition Product Information Customer Desires Conversion Sub. Capital. Finance. Utilities Physical (Manufacturing. Utilities. Mining) Locational Services (Transportation) Exchange Services (Retailing / Wholesaling) Storage Services (Warehousing) Other Private Services (Insurance.System Goods/ Services Feedback Information . Business & Personal Services) Government Services Control Sub. RE. Capital Assets.Production System Model INPUTS ENVIRONMENT Legal/Political Social. Health.

.Production as an Organizational Function • Conversion Sub.System is the Core/ Heart of Production System. has a production function where departments and personnel play a central role in achieving the objectives of the organization. • Every Organization irrespective of its purpose.

Control Decisions: Relating to planning & controlling operations. Operating Decisions : Relating to planning production to meet demand. production & overhead costs & maintenance of machines.Decision Making in Production General Categories Of Decision Making:1. . Strategic Decisions : Relating to products. quality of products & services. these decisions concern the day-to-day activities of workers. 3. processes & manufacturing facilities. 2.

Allocating resources Planning for the optimal to strategic distribution of scarce resources alternatives among product lines 5. Production Selecting & managing Technology production technology 3. Long range capacity Answering ‘how much’ & planning & facility ‘where’ about long range location production capacity .Type of decisions Strategic Decision s(Plannin g products. and Facilities) Area of Involvement Nature of Activities 1. Production Processes Developing long range production plans including process design 2. Processes . Facility Layout Planning the arrangement of facilities 4.

Type of Area of Involvement decisions Operating 1. Production Decisions Planning Systems (Planning productio 2. Resource requirements planning systems 4. Shop floor planning & control 5. Independent n to meet demand Inventory demand) Systems 3. Material Management Nature of Activities Aggregate planning & master production scheduling Planning & controlling finished goods inventories Planning materials & capacity requirements Short range decisions about what to produce & when to produce at each work Centre Managing all facts of materials system .

Total Quality Control 3.Type of decisions Control Decision s(Plannin g& Controlli ng operatio ns) Area of Involvement 1. Project planning & Control Techniques 4. Maintenance Management & Reliability Planning & controlling the quality of products & services Planning & controlling projects Planning for managing the machines & facilities of production . Productivity & Employees Nature of Activities Planning for the effective & efficient use of HR in operations 2.

lead time More Inventory turns Shorter Manufacturing Lead Time Higher Quality Greater Flexibility Better Customer Service Reduced Wastage . Shorter new product. 7. 3. 6. 5.IMPORTANCE OF PRODUCTION FUNCTION Production helps achieve Competitive Advantage 1. 2. 4.

. directing.Production Management Production Management refers to the application of management principles to the production factory. organizing. & controlling to the production process. It involves application of planning.

directs and controls the material supply and Processing activities of an enterprise. . organizes. so that specified products are produced by specified methods to meet an approved sales programme.Production management is defined as management function which plans. coordinates.

Development of large corporation…. Development of Factory system of Production 2.hire people 3.Application of Management to the field of Production Result of 3 Developments:1. Value=> Performance & Profit=> Techniques .


. using physical resources. Operations Management is the conversion of inputs into outputs. so as to provide the desired utilities. POM relates to the management of such systems.Productive systems are those that convert or transform resource inputs into useful goods & services as outputs. Such productive systems are generally referred to as Operations Systems.

Educational Institutions. It Covers Service organizations such as Banks.1. PM precedes OM in the historical growth of the subject. Difference Between Production Management & Operation Management . Utilities. Airlines.e. Consultancy firms & Police Depts. 2. OM is more frequently used where various inputs are transformed into intangible services. Production Control Agencies. i. PM is more used for a system where tangible goods are produced. Libraries. Super Bazars. Evolution of the Subject.

Functional Areas in a Business Organization FINANCE PRODUCTION FIRM PERSONNEL MARKETING .

 Personnel Function: Plans and provides manpower to all other subsystem. Marketing Function: Aims to promote its products among customers  Finance Function: Controls all other subsystems to utilize money more effectively. .  Production Function: Step by Step conversion of one form of materials into another.

.Views of Operations Management • Traditional view A system that is involved with the manufacture and production of goods and services. • Modern View A system designed to deliver value.

Transformation Approach 2.Approaches to Operations Management 1. Value Driven Approach .

Transformation Approach • OM is the business function that manages that part of business that transforms RM into goods & services of higher value Inputs Transformation Output Inputs Process Output Performance Measurement .

Value Driven Approach-Core Process Model Supporting Business Processes Determine Customer Needs Monitor Competitive Environment Market products and Provide after sales services Measure Customer Satisfaction Understand Customers. Market Segments and Competitors Develop new products Core Processes Develop Product Strategy Evaluate Product Concept Operations Planning and Control Processes Manage Human Resource Create new product design or product improvements Manage Product Transformation Processes Build and test prototypes Secure Processes and Materials to satisfy Demand Manage Business Logistics Manage the Supply Chain Process Manage Strategic Planning Processes Manage Information Systems Manage Financial Resources Enterprise Management & Business Support Activities .

Value Driven Concept of Operations Management FEEDBACK Inputs Suppliers Material Capital Equipment People Information PROCESS Output Goods (Tangible) Services (Intangible) Customers Operations Management .

Porter’s Value Chain .

. Marketing  Provide relevant market feedback  Marketing Strategy may lead to company’s technology strategy  Manufacturing strategy should provide backup for the customer service goals.Interfaces between the production system other functional Areas Human Resource Development:  Attract best talent and help the manufacturing function  Enhance the capabilities of the people through training.  Create coherence between the people’s attitudes and organization’s objectives. budgeting and control system should be supportive to the manufacturing strategy. Finance and Accounting  Raise appropriate finance through an aggressive finance strategy  The accounting. Research and Development  R&D functions helps in bringing additional flexibility in the design of new processes and in the design of new products in the existing operational facilities.

Inter Linkages between the Functions Unsatisfied Customer Excellent Marketing Poor Sales Low Production .

Unsatisfied Customer Excellent Marketing Poor Supply Of Working Capital (Finance) Full Capacity Production .

Unsatisfied Customer Excellent Marketing Lack of Personnel Full Capacity Production Availability of sufficient Working Capital .

• Quality management.Scope of Production & Operations Management • Selection of location. procuring & installing machinery. acquisition of land. methods improvement and work simplifications. maintenance management. production planning & control. purchasing & storing RM and converting them into saleable products. constructing building. .

The Service Revolution . 4. The Industrial Revolution Scientific Management The Human Relations Movement Operations Research Computers & Advanced Production Technology 6. 2. 5. 3.Evolution of Production Function 1.

early 1800..The Industrial Revolution • Production System prior to 1700s are referred to as the Cottage System • From 1770.England • 2 Major Developments: a) Substitution of machine power for human power b) Establishment of the factory system • Advanced further with the development of the Gasoline engine and Electricity in the 1800s • Cottage System of production had been replaced by the Factory System • Missing….? Management .

Taylor-time study.human factor in work. 3. Morris L. Gantt-incentive. F. consultants. Barth-math analysis. Frank to automobile ind 6. Harrington Emerson-principles of efficiency 7. Lillan M.employee selection & training & control 2.standards. . Contributors: 1. methods analysis. Gilbreth-fatigue studies. 5. Carl G.W.humanistic approach. Cooke-SM its application to education & govt.methods. Henry L.contracting.Scientific Management A Philosophy which was propounded by business leaders. Educators and researchers. Gilbreth-motion study.

Dividing work & responsibility equally between management & workers .Essential Principles 1. Cooperating with workers to ensure that the work is done according to the principles of science that have been developed 4. Selecting workers scientifically & training and developing them 3. Developing a science for each element of a person’s work which would replace the old Ruleof-Thumb method 2.

Better work done by the employees. organization has an effective human relations When morale & efficiency deteriorates.uneducated.The Human Relations Movement Refers to the ways in which managers interact with their employees. unskilled Factory managers developed rigid controls to force the workers to work hard-1800s-early 1990s . in disciplined. human relations are said to be ineffective. Factory workers.

Operations Research Characteristics 1. Does not experiment with the system but constructs a model of the system 4. Draws on techniques from varied disciplines & applies the appropriate technique from each field to the system being studied 3. Primary focus is in decision making 5. Approaches problem solving & decision making from the total systems perspective 2. Computers are used extensively .

billing cost reports.Computers & Advanced Production Technology In the beginning computers were used for clerical duties. Today.payroll. inventory transaction etc..used as Decision Support System(DSS). Expert Systems and artificial Intelligence .

that they should evolve strategies and actions to manage service areas for better productivity. quality and competitiveness….The Service Revolution It is a challenge for manufacturing managers. .

Small has become beautiful . Services orientation 3. Disappearance of Smokestacks 4.Characteristics of Modern POM 1. Manufacturing as competitive advantage 2.

3.Duties & Responsibilities of Production Managers 1. 9. 2. 4. 5. 6. 8. Planning the geographical location of the factory Purchasing production equipment Layout of equipment within the factory Capacity planning Production Control Inventory management Supply chain management Quality control Designing production processes and equipment…… . 7.

Take part in the implementation & use of ERP in the company 3. Take part in the strategic decision making of the company 2. Automate processes as per the requirements of the company 4.Emerging Role of P&O Manager 1. Protect environment by implementing environment & pollution norms . Enhance R&D effort in developing selfrelevant new technologies 5.

Supply chain Management 12. Technology 7. Re. Time Reduction 6.Recent Trends in POM 1. Production/ operations strategy 3. Worker Involvement 8. Total Quality Management 4. Lean Production . Global Market Place 2. Corporate Downsizing(or Right Sizing) 9. Flexibility 5. Environmental Issues 10.

2. 3.Challenges in Operations Management 1. a) b) c) d) e) Using Operations to Compete Managing Processes Managing Supply Chains Location Inventory Management Forecasting Operations Planning & Scheduling Resource Planning .

Systematic Approach to Process Analysis Identify the Opportunity Define the Scope Document the Process Evaluate Performance Redesign the Process Implement the Changes .

neutralize threats and avoid weaknesses. Each functional area has a strategy for achieving it’s mission & for helping the organization reach the overall mission.Operations Strategy • Strategy is an organization’s action plan to achieve the mission. • It involves a decisions that relate to the design of a process & the infrastructure needed to support the process. • It is concerned with setting broad policies & plans for using the resources of a firm to best support its long term competitive strategy. • These strategies exploit opportunities & Strengths. .

the operations strategy must be designed to anticipate future needs.e. Response i. Differentiation 2.. Since the goals of the larger organization change over time. operations managers have to deliver goods & services that are a)Better or at least different.• Operational strategies can be viewed as a part of a planning process that coordinates operational goals with those of the larger organization. c) more responsive . • Firms achieve missions in 3 conceptual ways: 1. Cost Leadership 3. b) cheaper.

Ten Strategic OM Decisions • Differentiation • Low Cost • Response Can be achieved when managers make effective decisions in 10 areas of OM These are collectively called as Operations Decisions .

1. Goods & service design:

 Transformation Process  Determines Cost, Quality & Human Resource

Decisions  Designs determine the lower limits of cost & the upper limits of quality

2. Quality:

 The customer’s quality expectations must be

determined & policies & procedures established to identify & achieve that quality

3. Process& Capacity Design:

Process options are available for products & services. Process decisions commit management to specific tech, quality, HR use & maintenance. These expenses & capital commitments determine much of the firm’s basic cost structure.
4. Location Selection:

Facility location decision for both manufacturing & service organizations may determine the firm’s ultimate success. Errors made at this juncture may overcome other efficiencies.

5. Layout Design:

Material flows, capacity needs, personnel levels, technology decisions & inventory requirements influence layout.

6. Human Resources & Job Design:

People are an integral & expensive part of the total system design. Therefore, the quality of work life provided, the talent & skills required & their costs must be determined.

suppliers. Supply Chain Management: Determine what is to be made & what is to be purchased. . Inventory: These decisions can be optimized only when customer satisfaction. delivery & innovation at a satisfactory price.7. Mutual trust between buyer & supplier is necessary for effective purchasing. Consideration is given to quality. 8. production schedules & HR planning are considered.

9. Scheduling:

Feasible & efficient schedules of production must be developed; the demands on human resources & facilities must be determined & controlled.
10. Maintenance:

Decisions must be made regarding desired levels of reliability& stability, & systems must be established to maintain that reliability & stability.

Ex: “To provide outstanding French fine dining for the people of Chicago


Process focused JOB SHOPS (Print Shops, emergency rooms, machine shop, fine dining restaurant)
Repetitive Focus ASSEMBLY LINE

Mass Customization Customization at High Volume (Dell Computer’s PC, Cafeteria)


(Cars, appliances, TVs, Fast food Restaurants)
Product Focused CONTINUOUS


(Steel, paper, bread, Institutional Kitchen)

Global Operations Strategy Options
1. 2. 3. 4. International Strategy Multi domestic Strategy Global Strategy Transnational Strategy

Harley. & licensing agreements often leave much of the risk to the licensee Example: U.International Strategy A strategy in which global markets are penetrated using exports and licenses.Davidson . • Least advantageous with little local responsiveness & little cost advantage • Little local responsiveness because of exporting & licensing a good from the home country • Cost advantage may be few because of the usage of the existing production process at some distance from the new market • exports can require little change in existing operations. Steel.

to accommodate another market”. not necessarily the product.“we are successful in the home market. Example: Heinz.Multi domestic Strategy A strategy in which operating decisions are decentralized to each country to enhance local responsiveness Typically subsidiaries. let’s export the mgt talent & processes. The Body Shop .maximizing a competitive response for the local market No/little cost advantage Many food producers use this strategy to accommodate local taste because global integration of the production process is not critical Concept. franchises with substantial independence Advantage. McDonald's. JV.

Global Strategy A strategy in which operating decisions are centralized & head quarters coordinates the standardization & learning between facilities. thus generating economies of scale Appropriate when the strategic focus is cost reduction but has little recommend it when the demand for local responsiveness is high End products are similar throughout the world Example: Texas Instruments. Caterpillar .

Differentiation. by recognizing that core competence does not reside in just the “Home” country but can exist anywhere in the organization Describes a condition in which material. low cost. response Key activities are neither centralized nor decentralizedeach subsidiary can carry out its own tasks on a local basis . people & ideas cross /transgress national boundaries These firms have potential to pursue all 3 operational strategies.Transnational Strategy A strategy that combines the benefits of global scale efficiencies with the benefits of local responsiveness.

Subsidiaries LOW LOW Local Responsiveness Considerations HIGH .HIGH Cost Reduction Considerations • Standardized Product • Economies of Scale • Cross –cultural learning Global Strategy Transnational Strategy • Move material.Davidson Multi domestic Strategy • Use existing domestic model globally • Franchise.people. Joint Ventures.S. Steel • Harley. ideas across national boundaries • Economies of Scale • Cross –cultural learning Ex: Coca Cola International Strategy Import/ Export or license existing product • Ex: U.

The objective of a process strategy is to build a production process that meets customer requirements & product specifications within cost and other managerial constraints. Every good/service is made by using some variation of one of four process strategies: 1.It is an organization’s approach to transforming resources into goods & services. Product Focus 4. Process Focus 2. Repetitive Focus 3. Mass Customization Process Strategy .

Such facilities are organized around specific activities / processes.Intermittent Process . • Factory.volume. Office. high variety products in places called “job shops”. layout & supervision • Provide high degree of product flexibility as products move intermittently b/w processes.PROCESS FOCUS • A production facility organized around processes to facilitate low. high variety production. Bakery • Such facilities are process focused in terms of equipment. • The majority of global production is devoted to making low volume . Each process is designed to perform a wide variety of activities & handle frequent changes.

are parts/ components of a product previously prepared . Widely used in automobiles & household appliances Ex: fast food firms . often in a continuous process • Repetitive process line is the classic assembly line.REPETITIVE FOCUS • Falls b/w the product & the process focus • Use modules.

bolts are made via continuous process Specialized nature of the facility requires a high fixed cost but low variable costs reward high facility utilization.PRODUCT FOCUS • High volume. They are also called continuous processes b’coz they have very long. The facilities are organized around products. light bulbs. continuous production runs. low variety processes are product focused. tin sheets. Ex: glass. . paper.

focused) production. Mass customization brings us the variety of products traditionally provided by low.MASS CUSTOMIZATION Rapid. It is not just about variety.volume manufacture(process focus) at the cost of standardized high volume(product. it is about making precisely what the customer wants when the customer wants it economically. low cost production that caters to constantly changing unique customer desires. .

PROCESS DESIGN The transformation process is used to convert inputs into desired outputs .

Types of Process Design Types of Processes Continuous Process Semi.Continuous Process(Repetitive/ Assembly Intermittent Process Project Batch Process Job Shop .

• Ex: Steel. Sugar. they continue for a long duration • Products produced by such a process are highly standardized with almost no variety & are measured on a continuous basis rather than in terms of discreet units.Continuous Process • Continuous in nature • The set. Detergents… .up time for starting such processes is usually very long • Once started. Textiles. Plastic.

skilled workers • Low cost per unit • Ex: Automobiles.Semi. electronic items. • • • • .Continuous Process(Repetitive/ Assembly Repetitive in Nature They produce high volume of output Products produced have little variety These processes require highly specialized machines. semi.

each output taking a different route and hence operations.Intermittent Process • This process is very suitable for a large variety of output. • Stops at regular interval of time because the product requires processing on a variety of machines. • The products produced are of different varieties. with different time requirements and sequence. thus makes the production process slow in comparison to the other processes .

advances and time deposits departments etc). 2. current account counter. in a bank we have saving accounts counter. It is flexible in approach since it uses general purpose machines for a variety of outputs. cash counter.The characteristics of intermittent process 1. Material handling here depends upon standard operations. 4. and there is a work in process (WIP) inventory. It is suitable when the output variety is large and the volumes are low. 3.g. The transformation process is organized around standard operations in the intermittent form ( e. . Here each functional group is a specialist group.

. Batch Process: adapted when batches or lots of items are to be produced using the same set of machines in the same sequence. batch of bread…) 2. Under the intermittent manufacturing system. the production is done for stock or according to a customer’s order. it is popularly known as “job lot manufacturing”. Ex: Biscuits to be made in oven…( Salted. Chocolate. When the manufacturing is carried on according to the specifications of the customer’s order.Types of Intermittent Process 1.

The items produced may vary in size Ex: In a restaurant orders given by the customers…… Job shop results in low volume of output at a given time & thus costlier. The products may be different from each other that their processing requirements may be varied processes. . on different machines. different processing times. different sequences.Job Shop handles a larger variety of products than the batch.

Project • Projects are processes that handle very complex and unique sets of activities which have to be completed in a limited span of time. implementation of specialized software in an organization. Construction of plants. . • Example: R&D projects. Building Complexes.

Global Competition 3.Trends in Operations Management 1. Productivity Improvement 2. Ethical Workforce Diversity and Environmental Issues .

the overall performance of the system suffers. .Theory of Constraints A Constraint is any factor that limits the performance of a system and restricts its output. As a result.too high in some departmentstoo low in others. When constraint exist at any step. capacity can become imbalanced.

. • It outlines a deliberate process for identifying & overcoming constraints.• The theory was developed 3 decades ago by Eli Goldratt. • The TOC is a systematic management approach that focuses on actively managing those constraints that impede a firm’s progress toward its goals of maximizing profits & effectively using its resources. a business system analyst.

.Toc methods increase the firms’ profits more effectively by making materials flow rapidly through the entire system. It is important to understand the relevant performance & capacity measures at the operational level & their relationship with the financial measures at the firm level. They help firms to know how process can be improved to increase overall workflow & how inventory & work force levels can be reduced while still effectively utilizing critical resources.

• Capacity is the available time for production • Bottleneck is what happens if capacity is less than demand placed on resource • Non bottleneck is what happens when capacity is greater than demand placed on resource • Capacity-constrained resource (CCR) is a resource where the capacity is close to demand placed on the resource .Capacity Related Terminology • What is a Constraint? – Any factor that limits system performance and restricts its output.

or workforce is currently being used & is measured as the ratio of average output rate to maximum capacity expressed as a percentage . ROI and cash flows Operating Expenses(OE) All the money a system spends to turn inventory into throughput Utilization(U) The degree to which equipment. ROI & cash flow Throughput(T) Rate at which a system generates money through sales An increase in T leads to an increase in net profit. space. ROI & cash flow A decrease in OE leads to an increase in net profit.Operational Measures Inventory(I) TOC view All the money invested in the system in purchasing things that it intends to sell Relationship to financial measures A decrease in I leads to an increase in net profit. ROI & cash flow An increase in U at the bottleneck leads to an increase in net profit.

Producing a product/ service that does not lead to a sale will not increase a firm’s throughput. including machines & WIP materials. every capital investment in the system. represents inventory because they could all potentially be sold to make money.According to the TOC view. but will increase its inventory & operating expenses .

material shortage. work station capacity.Kinds of Constraints • Constraints can occur up or down the supply chain. space. labor.demand is less than capacity • Managerialpolicy metrics. mind set that creates constraints that impede work flow. • Physical –machine. . with either the firm’s suppliers or customers or within one of the firm’s processes like service/product development or order fulfillment. quality • Market.

In contrast an hour saved at a non bottleneck resource is a mirage because it does not make the whole system more productive. . An hour lost at a bottleneck or a constrained resource is an hour lost for the whole system. The focus should be on balancing flow. not on balancing capacity 2. Maximizing the output & efficiency of every resource may not maximize the throughput of the entire system 3.Seven Key Principles of TOC 1.

Bottleneck flows should be equal to the market demand. Building inventory else where should be avoided. .Work should be released into the system only as frequently as the bottlenecks need it. and in front of assembly & shipping points in order to protect customer schedules. Pacing everything to the slowest resource minimizes inventory and operating expenses.4. Inventory is needed only in front of the bottlenecks in order to prevent them from sitting idle. 5.

and operating expense (OE). nor promote better performance on financial measures. 7. . Every capital investment must be viewed from the perspective of its global impact on overall throughput (T). inventory (I).6. Activation of non-bottleneck resources cannot increase throughput.

Practical application of TOC involves the implementation of following steps: 1. Do not let the inertia set in . Subordinate all other decisions to step2 4. Elevate the bottlenecks 5. Identify the system bottlenecks 2. Exploit the bottlenecks 3.

.Bottleneck • Special type of a constraint that relates to the capacity shortage of a process. • Defined as any resource whose available capacity limits the organization’s ability to meet the service or product volume. product mix or fluctuating requirements demanded by the market place.

. Throughput time is the total elapsed time from the start to the finish of a job or a customer being processed at one or more work centers. a step or a work station with the lowest capacity. A workstation in a process is a bottleneck ifa) It has the highest total time/unit processed b) It has the highest average utilization & workload c) A reduction of even a single minute in its processing time would reduce the average throughput time for the entire process. They Represent a process.Identification & Management of Bottlenecks Bottlenecks can be both internal or External to the firm.

Managing Bottlenecks in Service Process Check for credit rating (15 min) Complete paper work for new loan(10 min) Enter loan application into the system(12 min) Check loan documents & put them in order(15 min) Categorize loans (20min) .

Identifying the Bottleneck Product A $5 Step 1 at workstation V (30 min) Step 2 at workstation Y (10 min) $5 Raw materials Finish with step 3 at workstation X (10 min) Purchased parts Product: A Price: $75/unit Demand: 60 units/wk Product B $3 Step 1 at workstation Y (10 min) $2 Raw materials Product C $2 Finish with step 2 at workstation X (20 min) Purchased parts Product: B Price: $72/unit Demand: 80 units/wk Step 1 at workstation W (5 min) Step 2 at workstation Z (5 min) Step 3 at workstation X (5 min) $3 Raw materials Product D $4 Finish with step 4 at workstation Y (5 min) Purchased parts Product: C Price: $45/unit Demand: 80 units/wk Step 1 at workstation W (15 min) Step 2 at workstation Z (10 min) $6 Raw materials Finish with step 3 at workstation Y (5 min) Purchased parts Product: D Price: $38/unit Demand: 100 units/wk Flowchart for Products A.500. and D Overhead Costs: $8. B. C. Labor Costs: $18/hr (8hrs/day. 40 hrs/week) .

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