A Manufacturer of Tennis Rackets Has Designed a New Racket

question 12

Essay

A manufacturer of tennis rackets has designed a new racket and would like to compare it to their previous design.The company obtains 100 volunteer tennis players.Volunteers are randomly assigned to one of two groups.Group 1 will use the company's previous racket first and the new racket second.Group 2 will use the new racket first and the previous racket second.Each player will serve 30 times with each racket.The percentage of good serves with the two rackets will then be compared.The players are blinded to which racket they are using.Also,the person recording the percentage of good serves is blinded to which racket the player is using.If the group of volunteers consists of 60 professional tennis players and 40 beginners,how could the experiment be improved?

---

Definitions:

Process Costing

A costing method used for homogeneous products, where costs are accumulated for a continuous process and then assigned to units of output.

Weighted-Average Method

An inventory valuation method that calculates the cost of goods sold and ending inventory based on the average cost of all similar items in inventory.

Equivalent Units of Production

A concept in cost accounting used to allocate production costs to units produced, accounting for partially completed units by converting them into an equivalent number of fully completed units.

Conversion Costs

The combined costs of direct labor and manufacturing overhead involved in converting raw materials into finished products.