a manfucturing firm is considering two locations for a plant to producr a new product. Location A has a foxed cost of 80,000 and a variable cost of 20 per unit where should the plant be located
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Ответ:
15,000 units
Explanation:
The annual output that would make them indifferent is the one that would equate both costs.
Assume that output is x.
80,000 + 20x = 140,000 + 16x
20x - 16x = 140,000 - 80,000
4x = 60,000
x = 60,000/4
x = 15,000 units
Ответ:
(a) The ideal machine assignment time is 7 minutes
(b) Duration of the repeating cycle is 25 minutes. Yes, there will be idle operator time of 7 minutes
(c) Cost per unit produced if three machines are assigned to an operator is $13.88 per unit
Explanation:
Loading = 3 minutes
Unloading = 2 minutes
Run time = 20 minutes
Inspection and packing times = 1 minute
Operators cost $10 per hour
Machines cost $30 per hour
(a) Ideal machine assignment = Machine cycle time ÷ Operator time per machine
Here, Machine cycle time = run time + load time + unload time
= 20 + 3 + 2
= 25 minutes
Operator time per machine = load time + unload time + inspection and packing time = 3 + 2 + 1 = 6
Hence, Ideal machine assignment = 25 ÷ 6 = 4.166=4.17 machine
(b) The number of machine assigned is less than ideal machine assignment hence, Operator will be idle.
Duration of repeating cycle = loading time + unloading time + machine run time = 3+2+20 = 25 minutes
Idle operator time = Cycle time - (number of machines assigned × (load time+ unload time+ inspection and packaging time))= 25- [3×(3+2+1)]
=25-18
=7 minutes
(c) Total cost of per unit produced = ((cost per operator hour + number of machines assigned × cost of per machine hour) × ((loading & unloading time + machine run time)÷60) )) ÷ number of machine
=( (10+[3×30]) × ((3+2+20) ÷ 60)) ÷ 3
=(100 × .416) ÷ 3
= 25 ÷ 3
= $13.88 per unit.