What Is a Process Batch

question 81

Multiple Choice

What is a process batch?

• A) the quantity of finished goods that can be sold
• B) the quantity of items moved at the same time from one resource to the next
• C) the quantity of work-in-process inventory
• D) the quantity produced at a resource before the resource is switched over to produce another product
• E) the set of machines used to make products

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Definitions:

Assembly Department

A segment of a manufacturing site dedicated to constructing end products from various components.

Predetermined Overhead Rate

A rate calculated before a period begins, used to allocate manufacturing overhead costs to products based on a certain activity base, such as labor hours or machine hours.

Direct Labor-Hours

The total hours worked directly on a specific task or project by employees who are considered part of the production process.

Machine-Hours

A measure of the amount of time a machine is operated, used in calculating manufacturing costs and activity bases.