Prior to Installing a JIT System, Grindstone Company Used Machine

question 122

Multiple Choice

Prior to installing a JIT system, Grindstone Company used machine hours to assign maintenance costs to its three products of 4-inch, 6-inch, and 9-inch insulation. The maintenance costs totaled $432,000 per year. The machine hours used by each product and the quantity produced of each product are as follows: After installing JIT, three manufacturing cells were created and the cell workers were trained to perform maintenance. Maintenance costs for the three cells still totaled $432,000; however, these costs are now traceable to each cell.
The maintenance cost per roll of 9-inch insulation before JIT is installed would be

• A) $7.75.
• B) $11.25.
• C) $14.00.
• D) $30.00.

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Definitions:

Client-Centered Therapy

A psychotherapeutic approach that emphasizes providing a supportive environment for clients to explore their feelings and self-worth.

True Feelings

Genuine emotions and thoughts that an individual has but might not always express openly.

Client-Centered Therapy

A humanistic therapy developed by Carl Rogers, focusing on creating a supportive, nonjudgmental environment to help clients solve their own problems.

Anxiety-Arousing Stimuli

External or internal cues that provoke feelings of anxiety or discomfort.