Data for a Factory -
Kaizen Costing Is a Management Accounting Technique with the

question 49

Multiple Choice

Data for a factory
$\begin{array}{ll}\text { Total factory cost } & £ 10,000 \\\text { Total time au ailable on key resource (hours) } & 2,500 \\\text { Contribution per unit product A } & £ 34.00 \\\text { Contribution per unit product B } & £ 30.00 \\\text { Contribution per unit product C } & £ 22.00 \\\text { Contribution per unit product D } & £ 20.00 \\\text { Hours required product A } & 12.0 \\\text { Hours required product B } & 6.0 \\\text { Hours required product C } & 6.0 \\\text { Hours required product D } & 8.0\end{array}$

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Kaizen costing is a management accounting technique with the following important supply chain implications:

• A)Progressive cost cuts are required from suppliers.
• B)External sourcing influenced by cost and design specifications set by the market.
• C)Sharing of cost and output data enables benefits of partnership sourcing.
• D)Competition between supply chains rather than individual firms.

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Definitions:

Sample Requirements

Specific criteria or stipulations required for a sample in research, manufacturing, or any testing scenario to ensure it meets a defined standard.

Project Scope

The defined boundaries and deliverables of a project, outlining what is included in the work and what is excluded.

Puget Sound

A deep inlet of the Pacific Ocean in the U.S. state of Washington, surrounded by Seattle and other cities, known for its diverse marine life and environmental significance.

Watershed Cleanup

An environmental volunteer effort focused on removing pollutants and trash from rivers, lakes, and their surrounding areas to protect water quality.