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TABLE 18-3
a Quality Control Analyst for a Light Bulb

question 22

Multiple Choice

TABLE 18-3
A quality control analyst for a light bulb manufacturer is concerned that the time it takes to produce a batch of light bulbs is too erratic. Accordingly, the analyst randomly surveys 10 production periods each day for 14 days and records the sample mean and range for each day.
 Day Xˉ( in minutes )  R 158.55.1247.67.8364.36.1460.65.7563.76.2657.56.0755.05.4854.96.1955.05.91062.75.01161.97.11260.06.51358.35.91452.05.2\begin{array} { l c c } \text { Day } & \bar { X } ( \text { in minutes } ) & \text { R } \\\hline 1 & 58.5 & 5.1 \\2 & 47.6 & 7.8 \\3 & 64.3 & 6.1 \\4 & 60.6 & 5.7 \\5 & 63.7 & 6.2 \\6 & 57.5 & 6.0 \\7 & 55.0 & 5.4 \\8 & 54.9 & 6.1 \\9 & 55.0 & 5.9 \\10 & 62.7 & 5.0 \\11 & 61.9 & 7.1 \\12 & 60.0 & 6.5 \\13 & 58.3 & 5.9 \\14 & 52.0 & 5.2\end{array}
-Referring to Table 18-3, suppose the analyst constructs an Xˉ\bar{X} chart to see if the production process is in-control. What is the center line for this chart?

Grasp the concept of value creation beyond shareholder value to include broader business impacts.
Recognize the role of budgets in managing organizational resources and their relationship with the financial accounting function.
Acknowledge how the evolving information needs of organizations influence changes in management accounting practices.
Understand the versatility and range of roles available to accountants with a CPA qualification.

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