Sifton Electronics Corporation Manufactures and Assembles Electronic Motor Drives for Video

question 103

Multiple Choice

Sifton Electronics Corporation manufactures and assembles electronic motor drives for video cameras. The company assembles the motor drives for several accounts. The process consists of a lean cell for each customer. The following information relates only to one customer's lean cell for the coming year. Projected labor and overhead, $7,370,000; materials costs, $28 per unit. Planned production included 4,000 hours to produce 27,500 motor drives. Actual production for August was 1,600 units, and motor drives shipped amounted to 1,380 units.
From the foregoing information, determine the manufacturing cost per unit.

• A) $240.00
• B) $268.00
• C) $296.00
• D) $1,870.50

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Definitions:

Thoughtfully

Done with careful consideration or deliberation.

Fixations

In psychoanalytic theory, a persistent focus on an earlier psychosexual stage due to unresolved conflicts, leading to maladaptive behavior.

Saccades

Rapid, simultaneous movements of both eyes between fixed points.

Reading

The process of decoding symbols, such as letters, to interpret and understand written language.