Cornerstones of Managerial Accounting 4th Edition by Maryanne Mowen, Don Hansen, Dan Heitger

تمرين 40

( Appendix 12A ) Cycle Time and Velocity
Prakesh Company has the following data for one of its manufacturing cells:
Maximum units produced in a month: 50,000 units
Actual units produced in a month: 40,000 units
Hours of production labor in one month: 10,000 hours
Required:
Compute the (1) theoretical cycle time (in minutes), (2) actual cycle time (in minutes), (3) theoretical velocity (in units per hour), and (4) actual velocity (in units per hour).