Five Jobs Are Waiting for Processing Through Two Work Centers

question 22

Multiple Choice

Five jobs are waiting for processing through two work centers. Their processing time (in minutes) at each work center is contained in the table below. Each job requires work center Alpha before work center Beta. According to Johnson's rule, what is the optimum sequence of jobs and the minimum time for completion of all jobs?

• A) S-V-U-T-R; 185
• B) R-T-S-U-V; 250
• C) S-V-U-T-R; 340
• D) R-T-S-U-V; 340
• E) S-V-U-T-R; 210

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Definitions:

Equivalent Unit

A measure used in cost accounting to express the amount of work done on units of production during a period, considering partially completed units.

Conversion Costs

The cost required to convert raw materials into finished products, typically including labor and overhead expenses.

Equivalent Units Of Production

A method used in process costing to convert partially completed units into a number of equivalent full units.

Percentage Of Completion

An accounting method used to recognize revenue and expenses of long-term contracts as a function of the estimated completion percentage of the project.