The Life-Cycle Approach to Product Design Has Led to Practices

question 85

Multiple Choice

The life-cycle approach to product design has led to practices known as ________.

• A) design for aesthetics, design for performance, and design for quality
• B) design for ease of manufacture, design for optimal pricing, and design for quality
• C) design for cost containment, design for quality, and design for conformance
• D) design for reuse, design for disassembly, and design for remanufacture
• E) design for reliability, design for dependability, and design for conformance

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Definitions:

Job and Process Costing

A combined accounting approach that assigns costs to individual units or batches (job costing) and tracks costs across processes for continuous production (process costing).

Predetermined Overhead

An estimate of the manufacturing overhead cost that will be applied to products based on a planned activity level, used for budgetary and costing purposes.

Manufacturing Overhead

The indirect costs associated with manufacturing, including costs related to the operation of the factory, such as utilities and salaries for supervisors.

Weighted Average Method

An inventory valuation method that calculates the cost of goods sold and ending inventory based on the average cost of all units available for sale during the period.