Following a Strategy of Product Differentiation, Janzen Inc Janzen Inc

question 7

Multiple Choice

Following a strategy of product differentiation, Janzen Inc. makes a high-end product entitled "40H.". Janzen Inc. presents the following data for the years 2011 and 2012: $\begin{array} { l r r } & \mathbf { 2 0 1 1 } & \mathbf { 2 0 1 2 } \\\text { Units of } 40 \mathrm { H } \text { started } & \$ 21,000 & \$ 22,000 \\\text { Selling price } & \$ 300 & \$ 320 \\\text { Direct materials cost per square foot } & \$ 50,000 & \$ 51,500 \\\text { Direct materials square feet } & 30 & 32 \\\text { Manufacturing capacity for } 40 \mathrm { H } \text { (units) } & 30,000 & 30,000 \\\text { Total conversion costs } & \$ 1,500,000 & \$ 1,600,000 \\\text { Conversion costs per unit of capacity } & \$ 30 & \$ 34 \\\text { Selling and customer service capacity (number of customers) } & 70 & 68 \\\text { Total selling and customer service costs } & \$ 460,000 & \$ 462,500 \\\text { Cost per customer of selling and customer service capacity } & \$ 7,000 & \$ 7,250\end{array}$ Janzen Inc. produces no defective units but it wants to reduce the direct materials usage per unit of 40H in 2012. Manufacturing conversion costs in each year depend upon production capacity defined in terms of the number of 40H units that can be produced. Selling and customer-service costs depend upon the number of customers that the customer and service functions are designed to support. Janzen Inc. had 55 customers in 2011 and 62 customers in 2012. The industry market for 40H units increased by 6% from 2011 to 2012. Which of the following is a measure of the financial perspective?

• A)Re-engineering process.
• B)Market share in the 40H market.
• C)Order delivery time.
• D)Improving manufacturing processes.
• E)Operating income growth from charging higher profit margins for 40H.

Appreciate the cellular composition and organization of tissues.

Identify the unique characteristics distinguishing epithelial tissue from other tissue types.

Recognize the role of goblet cells within certain epithelial tissues.

Understand the basic types of connective tissue and their functions.

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Definitions:

Quantity

The amount or number of a material or immaterial entity that is considered as a unit or an aggregate.

Productivity

A measure of efficiency that calculates the amount of output produced per unit of input.

Inputs

Resources such as labor, materials, and capital that are used in the production process to create goods or services.

Routing Sheets

Routing sheets provide detailed instructions and the path materials take through a manufacturing process, from start to finish.