Kaoru Ishikawa Included ______________In His Expanded Idea of Customers

question 92

Multiple Choice

Kaoru Ishikawa included ______________in his expanded idea of customers.

• A) primarily suppliers
• B) competitors
• C) hourly employees only
• D) external customers only
• E) both internal and external customers

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Definitions:

Manufacturing Overhead

All indirect costs associated with the production process, such as utilities, maintenance, and salaries for management.

Selling Price

The amount for which a product or service is sold to the customer, which may include cost, overheads, and profit margin.

Variable Manufacturing Overhead

Expenses related to manufacturing that fluctuate with production volume, including costs for supplies and variable labor.

Machine-Hours

A measure of production time using machinery, often used to allocate manufacturing overhead based on the time machines are used in the production process.