- This topic has 8 replies, 3 voices, and was last updated 1 year ago by
.
- Posts
The fastest time in which a batch of 20 ‘spicy meat special’ sandwiches has been made was 32 minutes, with no hold-ups. However, work studies have shown that, on average, about 8% of the sandwich makers’ time is non-productive and that, in addition to this setup time (getting ingredients together etc.), is 2 minutes.
Required:
If the sandwich-makers are paid $4.50 per hour, what is the attainable standard labor cost of one sandwich?LuckySantB@jwa, welcome to the Opentuition forums. I might have to break up thi answer into pieces. Thirty two minutes given above information suggests an ideal standard given fact normal non-productive time is not included. Normal non-productive time and normal breakdowns, spoilage etc.Should be included in attainable standards calculations.
Given 8% figure for non-productive time, the following valuation is important-
100/92 = 1.08695652173
1.08695652173 X 32 = 34.783 when rounded.
Set-up time also has to be included = 2 minutes.
34.783 + 2 = 36.783 minutes.
36.783/60 = 0.61305 hours.
$4.50 X 0.61305= $2.7587
$2.7587/20 = $0.1379 per sandwich.
In addition to above I would recommend the following article to help you plan your ACCA future-
I would recommend using the lecture notes and lectures in conjunction with one another on this site. Also obtain a practice and revision kit for exam practice. You can obtain a twenty percent discount on BPP books with this site-
If you have any problems ask on with this forum or the ask the tutor forum for this site. Hope this helps.
Hopefully the above is helpful. If you have any questions about my answer to the question you posed or about anything else I have written please respond.
- You must be logged in to reply to this topic.