Cruz Tools Produces Scissors in a Two-Stage Production Process Required:
1) Identify the Non-Value-Added Activities

question 40

Essay

Cruz Tools produces scissors in a two-stage production process. The following production times are provided: $\begin{array}{|l|r|} \hline\text { a) Casting and shaping process } & 16 \text { minutes } \\\hline\text { b) Inspection time in casting } & 8 \text { minutes } \\\hline \text { c) Move time to finishing } & 15 \text { minutes } \\\hline \text { d) Waiting for the finishing operation } & 22 \text { minutes } \\\hline \text { e) Finishing process } & 14 \text { minutes } \\\hline \text { f) Inspection time in finishing } & 5 \text { minutes }\\\hline\end{array}$
Required:
1) Identify the non-value-added activities.
2) What percentage of the total time to complete is actually value-added time?
3) How could this production operation be improved?

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Definitions:

Relative Sales Value Method

A cost allocation technique that distributes joint costs to multiple products based on their relative sales values.

Joint Costs

Costs incurred in the process of producing two or more products at the same time, which cannot be easily attributed to individual products.

Split-Off Point

The stage in a production process where different products become separately identifiable and the costs associated with each can be separately assigned.

Polka-Dot Polyester Pants

Clothing items made from polyester fabric featuring a dotted pattern, known for their durability and ease of care.