In Your First Job You Must Set Up an Assembly

question 12

Essay

In your first job you must set up an assembly line to assemble a computer mouse. The precedence diagram below is defined with task times in parentheses and stated in minutes. There are 480 minutes of assembly time per shift and there is one shift. The forecast output rate) is 60 units per shift.
a. Compute the cycle time per unit in minutes.
b. Compute the minimum number of workstations required.
c. Use the longest-task-time heuristic to balance the assembly line.
d. Compute the efficiency of your assembly line.

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Definitions:

Working Papers

Documents that evidence preliminary findings or drafts used in preparing a final document, often in accounting or research.

Accountant-Client Privilege

A legal principle allowing confidentiality of communication between accountants and their clients, similar to attorney-client privilege.

Notes

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Restatement Test

A legal principle used in contracts to determine the intent of the parties to enter into a contractual agreement.