Plant a Is Located at the (X, Y) Coordinates of (200

question 24

Multiple Choice

Plant A is located at the (X, Y) coordinates of (200, 500) and has a volume of shipping of 400 units a day. Plant B is located at the (X, Y) coordinates of (300, 100) and has a volume of shipping of 300 units a day. Using the centroid method, which of the following is the X coordinate for the new plant location?

• A) About 208
• B) About 227
• C) About 243
• D) About 389
• E) X coordinate cannot be computed from the data given.

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Definitions:

Raw Materials Quantity Variance

The difference between the actual quantity of raw materials used in production and the expected quantity, which can indicate efficiency or waste.

Standard Cost System

A cost accounting system that uses predetermined costs for estimating the actual cost of production.

Actual Results

The real values or outcomes achieved after the completion of a particular period, project, or activity, typically compared against previously set targets or budgets.

Variable Overhead Efficiency Variance

This is the difference between the actual hours taken to produce something and the standard hours expected, multiplied by the variable overhead rate per hour.