QRS Corp Is Designing a Product Layout for a New Product

question 55

Multiple Choice

QRS Corp. is designing a product layout for a new product. They plan to use this production line 10 hours a day in order to meet forecasted demand of 900 units per day. The following table describes the tasks necessary to produce this product: $$\begin{array} { l l l } \text { Task } & \text { Time (secs) } & \text { Immediate Predecessor } \\\hline \text { a } & 34 & \text { none } \\\text { b } & 20 & \text { a } \\\text { c } & 10 & \text { b } \\\text { d } & 16 & \text { b } \\\text { e } & 10 & \text { c } \\\text { f } & 24 & \text { d, e } \\\text { g } & 38 & \text { f }\end{array}$$ For output to equal forecasted demand, what will be the second task performed at the second workstation of the production line that uses the fewest number of stations?

• A) a
• B) b
• C) c
• D) d
• E) e

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Definitions:

Non-controlling Interests

A minority stake in a company held by investors who do not have a controlling interest or majority of the voting rights.

Subsidiary Entity

A company that is controlled or owned, either in part or fully, by another company, known as its parent company.

Parent Entity

A company that has control over one or more subsidiaries, owing enough of their stock to influence their operations.

AASB 10

An Australian Accounting Standards Board standard that sets out the principles for the presentation and preparation of consolidated financial statements when an entity controls one or more other entities.