Theis Incorporated Has the Following Departmental Structure for Producing Its $\quad$

Essay

Theis Incorporated has the following departmental structure for producing its products:

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

The times given represent the time required to process one unit of product.
-Refer to the figure.
a.What are the cycle times for each model?
b.What is the bottleneck department and why?
c.What are the production rates of Model 1 and Model 2?
d.Assuming materials costs of $60 per unit for both Model 1 and Model 2 and conversion costs of $200 per hour,what is the unit cost of each model?
e.If the company uses a Product Cost Conversion Cost Chart as follows:
$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\text { Materials }$
$\begin{array}{l}\begin{array} { | l | l | c | c | } \hline & & \text { Steel } & \text { Titanium } \\\hline & 2.5 \mathrm {~kg} & .75 & .90 \\\hline \text { Size } & 5.0 \mathrm {~kg} & 1.00 & 1.20 \\\hline & 7.5 \mathrm {~kg} & 1.15 & 1.50 \\\hline & & & \\\hline\end{array}\end{array}$
and the average conversion cost = $50,what is the product cost of Model 1,a 5.0 kg unit made of Titanium and Model 2,a 7.5 kg unit made of steel? (Assume materials cost remains at $60 per unit.)