EXERCISE 10-15 (CONTINUED) ALTERNATIVE SOLUTION

1. - SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH10 STANDARD COST AND THE BALANCE SCORECARD
SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH10 STANDARD COST AND THE BALANCE SCORECARD
1. a., b., and c. Month 1 2 3 4 Throughput time—days: Process time (x) ... 2.1 2.0 1.9 1.8Inspection time... 0.6 0.7 0.7 0.6Move time ... 0.4 0.3 0.4 0.4Queue time ... 4.3 5.0 5.8 6.7Total throughput time (y) ... 7.4 8.0 8.8 9.5Manufacturing cycle efficiency (MCE): Process time (x) ÷ Throughput time (y) ... 28.4% 25.0% 21.6% 18.9%Delivery cycle time—days: Wait time from order to start of production ... 16.0 17.5 19.0 20.5Throughput time... 7.4 8.0 8.8 9.5Total delivery cycle time ... 23.4 25.5 27.8 30.0