Timothy Moore, an IRS auditor, wants to determine the approximate learning rate for processing tax returns. He

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Timothy Moore, an IRS auditor, wants to determine the approximate learning rate for processing tax returns. He has recorded the following times (in minutes) for the first seven tax returns:

Tax Returns 7. 2. 4 6. Time in Minutes 50 43 39 37 36 34 34


1. Determine the approximate learning rate by using the learning curve formula.

2. Based on your answer to part a, what is the average processing time per tax return, assuming that 20 tax returns have to be processed?

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Operations Management Managing Global Supply Chains

ISBN: 978-1506302935

1st edition

Authors: Ray R. Venkataraman, Jeffrey K. Pinto

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