Bryan IncProduces a Specialty Top-Quality Juice Machine

Multiple Choice

Bryan Inc.produces a specialty top-quality juice machine.The product,the JM50,requires four processes to be completed.Specifically,these processes are exterior construction,pulp filter insertion,painting,and packaging.Each process is performed at separate workstations with different completion rates:
Exterior construction can manufacture 100,000 juicer exteriors per day.
Pulp filter insertion can install 25,000 filters every 6 hours.
Painting can decorate 3,000 juicers every half hour.
Packaging can package 5,000 juicers per hour.
The plant operates 24/7,24 hours a day every day of the week.
What cost management technique does this case illustrate?

A) Target costing.
B) Theory of constraints.
C) Life-cycle costing.
D) ABC analysis.