Given the Following Process Layout Data for Locating Four Departments

question 146

Short Answer

Given the following process layout data for locating four departments (A, B, C, and D) in four areas (1, 2, 3, and 4): $\begin{array}{l}\text { Distances (meters) } \quad\quad\quad\quad\quad\quad \text { Flows (loads per week }\\\begin{array}{rlll}\text { From/To } & 1 & 2 & 3 & 4 \\\hline 1 & - & 50 & 100 & 150 \\2 & & - & 50 & 100 \\3 & & & - & 50 \\4 & & & & -\end{array}\quad\quad\begin{array}{rlll}\text { From/To } & \text { A } & \text { B } & \text { C } & \text { D } \\\hline \text { A } & - & 10 & 40 & 50 \\\text { B } & 30 & - & 10 & 70 \\\text { C } & 60 & 10 & - & 40 \\\text { D } & 30 & 50 & 20 & -\end{array}\end{array}$ What is the total flow between departments B and D?

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Definitions:

Moving Expense

Costs associated with relocating for a job or business, which were deductible under certain conditions pre-2018 Tax Cuts and Jobs Act.

High Deductible Health Plan

A health insurance plan with lower premiums and higher deductibles than traditional health plans.

HSA

A Health Savings Account (HSA) is a tax-advantaged savings account designed for individuals with high-deductible health plans to save for medical expenses.

Moving Expenses

are costs associated with relocating for work which, under certain circumstances, may be deducted from taxable income.