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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? ______________________________________.


Definitions:

Variable Overhead Efficiency Variance

The difference between the actual variable overhead based on hours worked and the standard cost of variable overhead for those hours.

Standard Variable Overhead Rate

The predetermined rate at which variable overhead costs are applied to production activities, based on an expected level of activity.

Actual Total Variable Overhead Cost

The actual incurred costs that vary with production volume, such as raw materials and direct labor.

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