An Assembly Line to Be Balanced Has Six Tasks in Precedence.The

question 71

Multiple Choice

An assembly line to be balanced has six tasks in precedence.The task times are shown in the following table.Based on demand forecasts,the output rate has to be 160 units per day.The line operates 8 hours a day.Compute the theoretical number of work stations required (N) . $$\begin{array} { | l | l | l | } \hline \text { Tasks } & \text { Immediate Predecessor } & \begin{array} { l } \text { Task Time in } \\\text { Minutes }\end{array} \\\hline \mathrm { A } & \text { NONE } & 3 \\\hline \mathrm { B } & \mathrm { A } & 1 \\\hline \mathrm { C } & \mathrm { A } & 2 \\\hline \mathrm { D } & \mathrm { B } , \mathrm { C } & 3 \\\hline \mathrm { E } & \mathrm { C } & 3 \\\hline \mathrm { F } & \mathrm { D } , \mathrm { E } & 2 \\\hline\end{array}$$

• A)3
• B)4
• C)5
• D)6

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Definitions:

Closed

Refers to an account or period that has been concluded and no longer accepts entries or transactions.

Accrual Basis

An accounting method where revenues and expenses are recorded when they are earned or incurred, regardless of when the cash is exchanged.

Adjusting Entries

Journal entries made in the accounting records at the end of an accounting period to allocate income and expenditures to the period in which they actually occurred.

Accrued Interest Revenue

Income earned from investments that have not yet been received in cash, typically from bonds or loans, and recognized in accounting periods in which they are earned.