The Following Information Relates to Lancashire Manufacturing: to Produce a Unit

question 122

Multiple Choice

The following information relates to Lancashire Manufacturing: To produce a unit of product: $\begin{array}{ll}\text { Mixing dep artment } & 3 \text { minutes per unit } \\\text { Colding department } & 5 \text { minutes per unit } \\\text { Casting department } & 7 \text { minutes per unit } \\\text { Finishing department } & 4 \text { minutes per unit }\end{array}$ There is a wait time of 8 minutes before the mixing department begins a batch, 5 minutes between the mixing and molding departments, a move and pre-wait between molding and casting of 10 minutes, and a move and pre-wait between the casting and finishing departments of 12 minutes.
Which area represents the bottleneck operation?

• A)finishing
• B)casting
• C)molding
• D)mixing

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Definitions:

Cost Accounting System

A method of accounting that tracks, records, and analyzes costs associated with the production of goods and services.

Raw Materials

Raw materials are the basic, unprocessed inputs used in the manufacturing of products or goods, essential to production processes.

Direct Labor Costs

Expenses directly associated with the production of goods or services, including wages of employees directly producing a product.

Factory Labor Costs

Expenses related to employees who directly engage in the manufacturing process of a company's products.