Req. $4$: The production engineers have also given you the production labor requirements for each

individual bag produced, assuming one bag is produced at a time:

Cutting time: $30$ minutes per bag;

Sewing time: $70$ minutes per bag;

Ironing time: $8$ minutes per bag

Since each bag must be sewn and ironed individually, no sewing and ironing labor efficiencies can be

achieved by producing larger batch sizes. Recall, however, that fabric can be stacked for cutting

purposes, such that the material for four bags can be cut in the same amount of time it would take to

cut one individual bag. Compute the estimated labor time requirement for producing Job $114.$

TOTAL hours required for Job $114$: $\_\_\_\_\_\_\_\_\_$

Req. $5$: Use the estimated labor time requirement to schedule production of Job $114,$ including the

start and end dates. Assume the plant will already be operating at full capacity every day while

completing Jobs $111,112,$ and $113.$ Also assume that only $4$ direct laborers with the needed skill set will

be available for this job. These hourly employees are only allowed to work a maximum of $8$ hours per

day so that the company can avoid paying overtime premiums.

Req$\mathrm{.}6$: In addition to the direct materials shown on the Bill of Materials, what indirect materials might

be used in the factory while Job $114$ is being produced? List at least $2$ items

Req. $7$: What types of production equipment will be needed for producing Job #$114?$ List at least $5$

items.

$3$

Production Schedule

For the month of October

Job Model Number Stock or

Customer

Quantity Scheduled

Start Date

Scheduled

End date

$111$ Headbands $-$ HB$246$ Perreth $20010/110/3$

$11214$ inch pillows$-$ P$14$ Slothower $3010/410/5$

$113$ Draperies$-$ GB$159$ Stock $8010/610/9$

$114$ Black & White BW$14923$ Katie$$s & stock

Req. $8$: Consult the Raw Materials records to determine the types and quantities of materials you

currently have in stock. Determine which types of materials you need to purchase for Job $114$ and how

much of each you$$ll need. List the materials that need to be purchased, along with the quantity of

each needed:

Req. $9$: Complete the purchase orders $($supplier$,$ date needed, item number, quantity, cost, total, total

for the whole order$)$ assuming you are only buying what you need for this job, and no other jobs.

Your purchasing agent will need to check with your authorized suppliers $($JoAnne Fabrics and Hancack

Fabrics$)$ to determine the current sales price of the materials. No shipping is charged on purchases

orders over $$50.$ Note: Both suppliers only allow you to order in increments of $5$ yards at time, so you

may have to buy a little more than what you need. This is not a problem for your company, as it can

always use large pieces of leftover material for other jobs. Custom Fabric Ventures also has a standing

contract with Mattel to produce clothing for the Barbie and Ken line of dolls. Thus, small fabric

remnants can always be used for the toy clothing line.

Purchase Order

Supplier:

Date ordered: $10/3$

Date needed by:

Item Number Quantity Cost per yard Total Cost

TOTAL $

Purchase Order

Supplier:

Date ordered: $10/3$

Date needed by:

Item Number Quantity Cost per yard Total Cost

TOTAL $

Briefly explain why you chose to purchase certain materials from each supplier:

$4$

Req. $10$: Assume shipments of all supplies arrive on $10/9.$ Your receiving personnel have checked the

receipts against the Purchase Order and Invoice, and have noted no discrepancies in the ordered

quantities or prices. Since the company keeps perpetual inventory records, update the Raw Materials

Records for the materials received and the new balance in stock. Update both the physical quantities

and costs. The company uses FIFO as its inventory flow assumption. If needed, keep track of separate

inventory price layers.

Req. $11$: Assume for a moment that the Raw Material Records given to you represent a complete list of

the raw materials carried by the company. If you were to look at the Balance Sheet at the close of

business on Oct. $9,$ what balance would be shown for Raw Materials Inventory? $($Show the total

balance and how you arrived at it$.)$ $$\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$

Req. $12$: The scheduled start date for the job has arrived. In order to begin production the materials for

the job are needed in the plant. Production would like to requisition all needed materials at one time.

Complete the Materials Requisition $($fill in the date, Job #$,$ and quantity needed$)$ so that the inventory

storeroom personnel know the quantities and types of material to pick.

Materials Requisition

Number: #$6786$

Date:

Job:

Part

number

Description Quantity

Needed

Unit Cost Total Cost

BWFF Black and White Floral Fabric

BWCheck Black and White Checkered Fabric

BFringe Black Fringe Trim

BStrap Black shoulder strapping

PlCan Plastic Canvas

Int$4$ Interfacing: Level $4$ rating

Total

Req. $13$: The storeroom personnel correctly pick the direct materials and send them to production.

Complete the cost