A Manual Process Takes 20 Minutes of Direct Labor Time

question 75

Multiple Choice

A manual process takes 20 minutes of direct labor time and 8 pounds of material to produce a product.Automating the process requires 16 minutes of machine time and 6 pounds of material.The cost per labor hour is $10, the cost per machine hour is $8, and the cost per pound of materials is $12. Find the nonvalue-added cost for the given situation.(Note: Round all calculations and the answer to two decimal places.)

• A) $22.40 per unit
• B) $9.00 per unit
• C) $25.20 per unit
• D) $1.70 per unit

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Definitions:

Olfactory Bulbs

Structures located at the base of the brain that process information about odors detected by cells in the nasal cavity.

Longitudinal Fissure

The deep groove that separates the two hemispheres of the brain.

Cerebral Hemispheres

The two halves of the brain, divided by the longitudinal fissure, responsible for controlling opposite sides of the body and different aspects of cognitive function.

Medulla Oblongata

The lower part of the brainstem, controlling vital functions such as breathing, heart rate, and blood pressure.