Four Products (1, 2, 3, and 4) Must Be Processed

question 17

Multiple Choice

Four products (1, 2, 3, and 4) must be processed on one of four machines (A, B, C, and D) . The times required in minutes for each product on each machine are shown below. If management wishes to assign products to machines so that the total time to complete all the products is minimized, then Product 1 is assigned to

• A) machine A.
• B) machine B.
• C) machine C.
• D) machine D.

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Definitions:

Work In Process

Work in process (WIP) refers to the materials and goods that are in the production process but have not yet been completed.

Equivalent Production Units

A metric used in cost accounting to measure the work done on partially finished goods, expressed in terms of fully completed units.

Conversion Costs

Expenses directly related to transforming raw materials into finished goods, including both direct labor and manufacturing overhead.

Direct Materials

raw materials that are directly traceable to the manufacturing of a product and are an essential component of the finished goods.