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Puma Manufacturing has a theoretical capability to produce 20,250 copiers per quarter but currently produces 10,125 copiers.The conversion cost per quarter is $4,860,000.There are 6,750 production hours available within the plant per quarter.In addition to the processing minutes per unit used,the production of copiers uses 12 minutes of move time,8 minutes of wait time,and 10 minutes of rework time.(All work is done by cell workers.)
Required:
a.Compute the theoretical and actual velocities per hour and the theoretical and actual cycle times (minutes per unit produced).
b.Compute the ideal and actual amounts of conversion cost assigned to each printer.
c.Calculate the MCE.
d.If poor employee training is the root cause of wait time and move time,develop an improvement strategy as a series of if-then statements that will reduce the conversion cost per printer.
Quality of Working Life
Refers to the overall well-being of employees within the workplace, including job satisfaction, work-life balance, and health.
Scientific Management
A theory of management that analyzes and synthesizes workflows to improve economic efficiency, especially labor productivity.
Managerial Abuse
Involves inappropriate or unethical behavior by managers towards their subordinates, including exploitation, discrimination, or harassment.
Objective Standards
Benchmarks or criteria that are based on facts and are impartial, allowing for fair assessment or decision-making.
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