An Assembly Line Consists of 158 Tasks Grouped into 32

question 149

Multiple Choice

An assembly line consists of 158 tasks grouped into 32 workstations. The sum of all task times is 104 minutes. The largest assigned cycle time is 4 minutes. What is the efficiency of this line?

• A) 8 percent
• B) 21 percent
• C) 82 percent
• D) 100 percent
• E) 81 percent

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Definitions:

Posting Error

A mistake made during the process of entering or recording financial transactions in the accounting records.

Written Off

The accounting action of declaring that an asset is no longer useful and its value has become zero, often leading to its removal from the balance sheet.

Allowance Account

A contra-asset account used to create an allowance for doubtful accounts, representing receivables that may not be collected.

Accounts Receivable

Amounts owed to a company by customers for goods or services provided on credit, which are expected to be collected in cash in the future.