A Methods and Measurements Analyst for Digital Devices Needs to Develop

question 118

Multiple Choice

A methods and measurements analyst for Digital Devices needs to develop a time standard for the task of assembling a computer mouse. In a preliminary study, she observed one of her workers perform this task six times with the following results: $$\begin{array} { l r r r r r r } \text { Observation } & 1 & 2 & 3 & 4 & 5 & 6 \\\hline \text { Time (seconds) } & 46 & 38 & 40 & 34 & 42 & 40\end{array}$$ What is the standard time for this task if the employee worked at a 20 percent faster pace than average and an allowance of 25 percent of the workday is used?

• A) 40 seconds
• B) 50 seconds
• C) 53.3 seconds
• D) 60 seconds
• E) 64 seconds

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Definitions:

Reportable Segment Revenues

The revenues generated by each distinguishable segment of a company, as required to be disclosed in financial statements under certain accounting standards.

Revenue Test

An accounting principle used to determine when revenue should be recognized in the financial statements, typically requiring that revenue is earned and measurable.

Reportable Segments

Portions of a business that can be separately reported due to their significant activities, differing from other parts of the company, often requiring disclosure under financial regulations.

Interim Financial Statements

Financial reports covering a period shorter than a fiscal year, providing a view of a company's financial health in mid-year.