what is the total cost per unit under throughput costing? Under throughput costing‚ are product costs higher or lower than with other costing methods? Under throughput costing‚ if the sales price per unit is $20‚ direct materials are $8.00 per unit‚ direct labor is $4.00 per unit‚ variable manufacturing overhead is $6.00 per unit‚ if 20‚000 units are produced‚ how much would the variable costs considered period costs on the income statement under throughput costing be? Direct labor be included
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1. Identify the bottleneck or bottlenecks in the process. To identify the bottleneck‚ we need to find out the process capacity and flow rate. Process Num of machine Capacity per machine (bbls/hr) Total capacity (bbls/hr) 1 Truck arrive 8 75bbls/truck 600 2 Dumping 5 600 3000 3 Dry berry holding 16 250 4000 4 Dry/wet berry holding 8 250 2000 5 Wet berry holding 3 400 1200 6 Destoning 3 1500 4500 7 Dechaffing 3 1500 4500 8 Drying 3 200 600
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National Cranberry Cooperative‚ 1996 Case Study Analysis IIMA PGPX 20.04.2013 Executive Summary National Cranberry Cooperative‚ a processing and marketing firm of berries‚ is facing challenges related to operational efficiency‚ high overtime cost and lengthy queues of delivery truck. Analyses of the case lead us to the following propositions to alleviate these problems: • Channel restructuring: Current practice of manual grading misclassifies significant
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of a urinary tract infection (UTI). Sometimes you’re told to drink cranberry juice to help prevent or treat a UTI. Just what is so special about drinking that juice? Is the juice made from magic berries? There are only three fruits that are native to North America: American cranberry (Vaccinium macrocarpon)‚ blueberry (Vaccinium angustifolia) and bilberry (Vaccinium myrtillus). It was first thought that by drinking cranberry juice your urine became more acidic‚ which would kind of have an “antibacterial
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Process Analysis - CBC Projection of the peak demand during the season Projection of demand for processing of cranberries can be taken as equal to the delivery load at the plant. The two major points that we considered while making the projections for the 1981 season were the fact that Mr. Schaffer had estimated the arrivals of wet berries to be 80% of the total quantity and the Cranberry Marketing Order of 1980. It is assumed that the peak load of 1981 will not exceed that of 1980 by more than 0
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Case Report: National Cranberry Cooperative Fill in your name in the header. Please read the Assignment Collaboration Guidelines in Course Syllabus: Collaboration between groups is not allowed. Below‚ write your answers to Questions 1-4 (on Syllabus). Your analysis should be based on the assumptions listed in the Syllabus. If you need to make additional assumptions to answer a question‚ clearly state them‚ logically defend them‚ and then proceed to answer the question accordingly. The idea is
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rock band‚ The Cranberries. The song itself was written by the lead singer‚ Dolores O’Riordan and became a worldwide success. Originally seen as a catchy and popular song‚ listeners came to realise the much darker meaning behind the song after the release of the controversial videoclip. Zombie was initially written in memory of two children killed as a result of a bombing conducted by the Irish Republican Army (IRA) in Cheshire. Through the use of repetition and metaphors‚ The Cranberries created a song
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Task 1: Zombies Zombie is an anti-war song written by the Irish rock band The Cranberries‚ in 1994. The group’s vocalist‚ Dolores O’Riordan has claimed that Zombie speaks about “The Irish fight for independence that seemed to last forever.” When talking about the conflict in Ireland‚ it is important to bear in mind that it is not only political‚ but also religious. The suppression of Catholics in the country can be dated all the way back to the Reformation in 1517‚ and the struggle between the two
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Littlefield Technologies Simulation Report Team Name Group A Section Operations Management September 2012 Problem Statement Littlefield Technologies is a low volume‚ high margin manufacturer and distributor of digital satellite system receivers. Littlefield Technologies seeks to minimize production costs and sell at the highest price the market will allow‚ with the end result of maximizing profit‚ or value for shareholders. In order to be successful they
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ED THROUGHPUT 2 Introduction A visit to the emergency department (ED) is usually associated with negative thoughts by most people. It creates preconceived images of overcrowded waiting rooms and routine long waits for treatment (Jarousse‚ 2011). From 1996 to 2006‚ ED visits increased annually from 90.3 million to 119.2 million (32% increase). During this same time period‚ the number of EDs has declined by 186 facilities creating the age old lower supply and greater demand concept (Crane & Noon‚ 2011)
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