Given the Following Data, Which Job(s) Will Be Late If

question 20

Multiple Choice

Given the following data, which job(s) will be late if the shortest process time sequencing rule is used?
Today is day 100.
$$\begin{array} { l l l } \text { Job } & \begin{array} { l } \text { Process } \\\text { Time }\end{array} & \begin{array} { l } \text { Due } \\\text { Date }\end{array} \\\text { A } & 4 & 104 \\\text { B } & 1 & 106 \\\text { C } & 5 & 109\end{array}$$

• A) all jobs will be on time
• B) A and B will be late
• C) A and C will be late
• D) B and C will be late

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Definitions:

Standard Quantity

The preset amount of materials or inputs theoretically required to produce a single unit of product under normal operating conditions.

Materials Price Variance

The difference between the actual cost of materials used in production and the standard cost of those materials.

Direct Materials

Raw materials that are directly traceable to the finished product and constitute a significant part of its costs.

Variable Overhead Spending Variance

The difference between actual variable overhead costs incurred and the expected (standard) costs based on the actual level of production activity.