A Bread-Making Factory Has the Production Process Shown in the Figure

question 67

Multiple Choice

A bread-making factory has the production process shown in the figure below. There are five operations in sequence. The product only needs to go through one of the parallel machines in each case where parallel machines exist. What is the bottleneck time per batch of this process?

• A) 50 min.
• B) 60 min.
• C) 35 min.
• D) 30 min.
• E) 20 min.

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Definitions:

Closing Entries

Journal entries made at the end of an accounting period to transfer temporary accounts' balances to permanent accounts, thereby resetting the temporary accounts for the next period.

Revenue Accounts

Accounts that track the income a company generates from its normal business activities, such as sales of goods or services.

Retained Earnings

The portion of a company's profits that is kept or retained rather than paid out as dividends to shareholders, often used for reinvestment in the business.

Dividends Account

An account that records the amount of dividends declared by a company to be distributed to its shareholders.