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my style ife my toy dogs $ (10 10 8 38 ) + (5 8 8 38 ) toy bears: 110 x10x8x58) + (x 12 x 8 x 3 ) Lingnan University Department of Computing and Decision Sciences The First Term, 2023-2024 BUS 211: OPERATIONS MANAGEMENT Question 1 (Productivity) [20 marks] Assignment 1 = 3040+12160 2 A toy manufacturer produces toy dogs and toy bears. In June, the manufacturer produced 12,000 toy dogs at a unit market price of $18 and 9,000 toy bears at a unit market price of $25. The manufacturer has direct labor employees whose compensation (including wages and fringe benefits) amounts to $38 per hour. In June, there are 20 working days (of 8 hours each) and two batches of employees worked on producing them: 10 employees spent 10 working days on toy dogs and 10 working days on toy bears; 5 employees spent 8 working days on toy dogs and 12 working days on toy bears. 1. Determine the labor productivities of the toy dogs and toy bears, respectively. Use dollar value for both input and output. 2. Here is additional information about the manufacturer. The direct material cost of toy dog is $5 per unit; the direct material cost of toy bear is $6 per unit. The annual overhead expense incurred in operating the factory is $1,000 per working day. Determine and interpret the multi- factor productivity of the manufacturer in June. 3. In July, the manufacturer produced 13, 600 toy dogs in 10 working days with 15 employees. What was productivity growth-the percentage change in labor productivity of toy dogs-from June to July? Question 2 (Layout) [30 marks] A household appliance manufacturer is introducing a new model of rice cooker and needs to balance the process for its new assembly line, given the following task times and precedence relationships. The average daily demand is 600 units. One working day has 480 minutes available for the process. Output domand Task Time (seconds) Immediate Predecessor(s) A 20 boo unit B 25 A C 16 A D 28 A E 22 B, C F 24 C, D G 40 E, F You are required to Praw the precedence graph. my style ife my toy dogs $ (10 10 8 38 ) + (5 8 8 38 ) toy bears: 110 x10x8x58) + (x 12 x 8 x 3 ) Lingnan University Department of Computing and Decision Sciences The First Term, 2023-2024 BUS 211: OPERATIONS MANAGEMENT Question 1 (Productivity) [20 marks] Assignment 1 = 3040+12160 2 A toy manufacturer produces toy dogs and toy bears. In June, the manufacturer produced 12,000 toy dogs at a unit market price of $18 and 9,000 toy bears at a unit market price of $25. The manufacturer has direct labor employees whose compensation (including wages and fringe benefits) amounts to $38 per hour. In June, there are 20 working days (of 8 hours each) and two batches of employees worked on producing them: 10 employees spent 10 working days on toy dogs and 10 working days on toy bears; 5 employees spent 8 working days on toy dogs and 12 working days on toy bears. 1. Determine the labor productivities of the toy dogs and toy bears, respectively. Use dollar value for both input and output. 2. Here is additional information about the manufacturer. The direct material cost of toy dog is $5 per unit; the direct material cost of toy bear is $6 per unit. The annual overhead expense incurred in operating the factory is $1,000 per working day. Determine and interpret the multi- factor productivity of the manufacturer in June. 3. In July, the manufacturer produced 13, 600 toy dogs in 10 working days with 15 employees. What was productivity growth-the percentage change in labor productivity of toy dogs-from June to July? Question 2 (Layout) [30 marks] A household appliance manufacturer is introducing a new model of rice cooker and needs to balance the process for its new assembly line, given the following task times and precedence relationships. The average daily demand is 600 units. One working day has 480 minutes available for the process. Output domand Task Time (seconds) Immediate Predecessor(s) A 20 boo unit B 25 A C 16 A D 28 A E 22 B, C F 24 C, D G 40 E, F You are required to Praw the precedence graph.
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Income Tax Fundamentals 2013
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31st Edition
Authors: Gerald E. Whittenburg, Martha Altus Buller, Steven L Gill
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