
Cornerstones of Cost Management 2nd Edition by Don Hansen ,Maryanne Mowen
Edition 2ISBN: 978-1111824402
Cornerstones of Cost Management 2nd Edition by Don Hansen ,Maryanne Mowen
Edition 2ISBN: 978-1111824402 Exercise 46
Continuous Flow versus Departmental Flow Manufacturing
Bienestar Inc., has the following departmental structure for producing a well-known multivitamin:
A consultant designed the following cellular manufacturing structure for the same product:
The times above the processes represent the time required to process one unit of product.
Required:
1. Calculate the time required to produce a batch of 15 bottles using a batch-processing departmental structure.
2. Calculate the time to process 15 units using cellular manufacturing.
3. How much manufacturing time will the cellular manufacturing structure save for a batch of 15 units?
Bienestar Inc., has the following departmental structure for producing a well-known multivitamin:

A consultant designed the following cellular manufacturing structure for the same product:

The times above the processes represent the time required to process one unit of product.
Required:
1. Calculate the time required to produce a batch of 15 bottles using a batch-processing departmental structure.
2. Calculate the time to process 15 units using cellular manufacturing.
3. How much manufacturing time will the cellular manufacturing structure save for a batch of 15 units?
Explanation
1.Calculation of total time to produce b...
Cornerstones of Cost Management 2nd Edition by Don Hansen ,Maryanne Mowen
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