Sifton Electronics Corporation Manufactures and Assembles Electronic Motor Drives for Video

question 93

Multiple Choice

Sifton Electronics Corporation manufactures and assembles electronic motor drives for video cameras. The company assembles the motor drives for several accounts. The process consists of a just-in-time cell for each customer. The following information relates only to one customer's just-in-time cell for the coming year. Projected labor and overhead, $7,370,000; materials costs, $28 per unit. Planned production included 4,000 hours to produce 27,500 motor drives. Actual production for August was 1,600 units, and motor drives shipped amounted to 1,380 units. From the foregoing information, determine the manufacturing cost per unit.

• A) $240.00
• B) $268.00
• C) $296.00
• D) $1,870.50

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Definitions:

Hexagon

A polygon with six edges and six vertices, often seen in tools, nuts, and bolts due to its efficient load distribution and ease of wrenching.

Spotface

A localized, flat surface machined on a part, typically around a hole, providing a seating surface for a fastener or bearing.

Bushings

Mechanical components used to reduce friction between rotating shafts and stationary support members, often serving as a replaceable lining.

Metric Thread

A standardized thread type used internationally, characterized by its metric dimensions, commonly used in bolts, screws, and nuts.