Hannas Banana Shack is a distributor of tropical fruit candies. The following activities occur in Hannas manufacturing

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Hanna’s Banana Shack is a distributor of tropical fruit candies. The following activities occur in Hanna’s manufacturing facility for a batch of a particular type of candy:
Activity Hours
Fruit processing (three departments) ....... 2.5
Inspection ................... 1.0
Fruit grading (for quality of candy) ......... 1.5
Moving fruit (two moves) ............ 1.0
Waiting (for the second and third processes) .... 2.0
Storage (before delivery to the customer) ...... 4.0

Required
A. Calculate the manufacturing cycle time for the item.
B. Calculate the manufacturing cycle efficiency for the item.
C. What is the company’s throughput in batches of the candy if the company has 255 workdays available during the year?

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Managerial Accounting A Focus on Ethical Decision Making

ISBN: 978-0324663853

5th edition

Authors: Steve Jackson, Roby Sawyers, Greg Jenkins

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