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TABLE 17-9
The manufacturer of canned food constructed control charts and analyzed several quality characteristics. One characteristic of interest is the weight of the filled cans. The lower specification limit for weight is 2.95 pounds. The table below provides the range and mean of the weights of five cans tested every fifteen minutes during a day's production.
-Referring to Table 17-9, based on the R chart, it appears that the process is out of control.
Transferred Out
In cost accounting, refers to the cost of goods or inventory items that have been moved from one production process or department to another.
Units Transferred Out
In process costing, the term refers to the number of units moved from one production department to the next, or to the completed goods inventory.
Units Started
The total number of units of product that began production during a specific period.
Beginning Units
The inventory count at the start of an accounting period.
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