With an 80 Percent Unit Improvement Factor Learning Curve and an Initial

question 23

Multiple Choice

With an 80 percent unit improvement factor learning curve and an initial time of 100 minutes to do a job, at what number of repetitions will the job take less than 50 minutes?

• A) 5 repetitions of the job
• B) 6 repetitions of the job
• C) 7 repetitions of the job
• D) 8 repetitions of the job
• E) 9 repetitions of the job

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Definitions:

Equivalent Units

A concept used in cost accounting to convert the amount of work done on partially complete goods into a number of fully complete units.

Direct Materials

The raw materials that are directly traceable to the production of goods or services.

Direct Labor

Direct labor involves the wages of employees who are directly involved in the manufacturing or production process of a company's products or services.

Process Cost Summary

A report that aggregates the total costs associated with a particular production process, including materials, labor, and overhead.