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A Work Center Has Five Jobs Assigned to It

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A work center has five jobs assigned to it.They are labeled, in the order of their arrival in the shop, as jobs A, B, C, D, and E.The work center may work on only one job at a time and must complete any job it starts before starting another job.Job A has a processing time of 6 days and is due to the customer in 9 days.Job B has a processing time of 2 days and is due in 16 days.Job C has a processing time of 4 days and is due in 10 days.Job D has a processing time of 3 days and is due in 7 days.Job E has a processing time of 5 days and is due in 12 days.Using the shortest operating time priority rule, what will be the average lateness of these orders? ______________________________________.

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Definitions:

FICA

Refers to the Federal Insurance Contributions Act taxes, which are payroll taxes paid by both employees and employers to fund Social Security and Medicare.

Overtime Earnings

Compensation received for hours worked in excess of the standard workweek hours, often calculated at a rate higher than the regular hourly rate.

Liability Accounts

Accounts on a balance sheet that represent what a company owes to others, such as loans, accounts payable, mortgages, deferred revenues, and accrued expenses.

Expense Accounts

These accounts are used in accounting to track the consumption of assets or services that contribute to the operation and revenue generation of the business.

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