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:

Production Employees

Workers directly involved in the manufacturing or creation of products within an organization.

Important Conditions

Refers to the essential or significant aspects that affect or determine outcomes in a specific context.

Work Site Design

The planning and layout of a physical workplace to optimize worker efficiency, safety, and comfort.

Secretarial Pool

A group or cluster of administrative personnel available to work for various executives or departments as needed, often shared among multiple managers.