Canfield Transition Centers is a not-for-profit organization to teach new technical skills to individuals looking to change careers. Canfield operates four campuses (Construction, Electrical, Plumbing, and Carpentry). Because the programs require all-day (eight-hour) attendance, each campus operates a cafeteria, which is funded by various business and civic organizations. The CFO of Canfield is committed to ensuring that the centers operate as efficiently as possible and monitors the productivity of all functions, including support functions. Data on meals served and staff-hours for the cafeterias at the four campuses for the most recent reporting period follow: Meals served Staff hours Campuses Construction 4,862 455 Construction Electrical Plumbing Carpentry Electrical 4,032 425 Required: Compute the partial productivity measures for cafeteria staff for each of the four campuses. Note: Round your answers to 2 decimal places. Partial Staff Productivity Plumbing 5,997 505 Carpentry 3,384 405
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- HARDA Limited employs 650 workers in ten different departments. These workers work in various capacities, including the manufacturing workers, technician, and janitorial workers. Each department has a supervisor who is responsible for supervising departmental activities. In addition to supervising operations, the supervisors of the departments are responsible for recruiting, hiring, and firing workers within their areas of responsibility. The organization attracts casual labour and experiences a 20 to 30 per cent turnover rate in employees per year. Employees clock on and off the job each day to record their attendance on time cards. Each department has its clock machine located in an unattended room away from the main production area. Each week, the supervisors gather the time cards, review them for accuracy, and sign and submit them to the payroll department for processing. Besides, the supervisors submit personnel action forms to reflect newly hired and terminated employees. From…HARDA Limited employs 650 workers in ten different departments. These workers work in various capacities, including the manufacturing workers, technician, and janitorial workers. Each department has a supervisor who is responsible for supervising departmental activities. In addition to supervising operations, the supervisors of the departments are responsible for recruiting, hiring, and firing workers within their areas of responsibility. The organization attracts casual labour and experiences a 20 to 30 per cent turnover rate in employees per year. Employees clock on and off the job each day to record their attendance on timecards. Each department has its clock machine located in an unattended room away from the main production area. Each week, the supervisors gather the timecards, review them for accuracy, and sign and submit them to the payroll department for processing. Besides, the supervisors submit personnel action forms to reflect newly hired and terminated employees. From…HARDA Limited employs 650 workers in ten different departments. These workers work in various capacities, including the manufacturing workers, technician, and janitorial workers. Each department has a supervisor who is responsible for supervising departmental activities. In addition to supervising operations, the supervisors of the departments are responsible for recruiting, hiring, and firing workers within their areas of responsibility. The organization attracts casual labour and experiences a 20 to 30 per cent turnover rate in employees per year. Employees clock on and off the job each day to record their attendance on time cards. Each department has its clock machine located in an unattended room away from the main production area. Each week, the supervisors gather the time cards, review them for accuracy, and sign and submit them to the payroll department for processing. Besides, the supervisors submit personnel action forms to reflect newly hired and terminated employees. From…
- Structure Furniture, manufactures coffee tables. Structure Furniture has a policy of adding a 20% markup to full costs and currently has excess capacity. The following information pertains to the company's normal operations per month: Output units Machine-hours 30,000tables 8,000hours Direct manufacturing labour-hours 10,000hours Direct materials per unit Direct manufacturing labour per hour Variable manufacturing overhead costs Fixed manufacturing overhead costs Product and process design costs Marketing and distribution costs S100 S12 $322,500 $1,200,000 $900,000 $1,125,000 a) Structure Furniture is approached by an overseas customer to fulfill a one-time-only special order for 1,000 units. All cost relationships remain the same except for a one-time setup charge of $20,000. No additional design, marketing, or distribution costs will be incurred. What is the minimum acceptable bid per unit on this one-time-only special order? b) What is the Structure Furniture full product cost for…The ABC Corporation has been engaged in the manufacture of electronic components for automobiles for the last five years. The company employees 350 employees and about 30 supervisors and managers. The increase in technology requires that employees be sent to cope with the increasing demand for updated new products consistent with the demand of local and foreign customers. The HR Manager suggested that three of the managers and eight supervisors be sent to the mother company in Japan for updates in technology on car electronics. The Vice President for Finance and the Operation Manager opposed the recommendation on the basis of cost-cutting and lack of personnel to handle the operations while they were asway for two months. They suggested that technicians from the mother company be invited instead to handle the training in the Philippines. The cost of training by the mother company would double the cost of training as they are paid higher allowances and salaries that will be charged to…Because of its labor contract, a company must hire enough labor for 100 units ofproduction per week on one shift or 200 units per week on two shifts. It cannot hire,lay off, or assign overtime. During the fourth week, workers will be available fromanother department to work part or all of an extra shift (up to 100 units). There is aplanned shutdown for maintenance in the second week, which will cut production tohalf. Develop a production plan. The opening inventory is 200 units, and the desiredending inventory is 300 units
- Tyrene Products manufactures recreational equipment. One of the company’s products, a skate-board, sells for $37.50. The skateboards are manufactured in an antiquated plant that relies heavily on direct labor workers. Thus, variable costs are high, totaling $22.50 per skateboard of which60% is direct labor cost.Over the past year the company sold 40,000 skateboards, with the following operating results: Sales (40,000 skateboards) $1,500,000 Variable expenses 900,000 Contribution margin 600,000 Fixed expenses 480,000 Net operating income $ 120,000 Management is anxious to maintain and perhaps even improve its present level of income from theskateboards. Required: 1. Compute ( a ) the CM ratio and the break-even point in skateboards, and ( b ) the degree of oper-ating leverage at last year’s level of sales. 2. Due to an increase in labor rates, the company estimates that variable costs will increase by$3 per skateboard next year. If this change takes place and the selling…A companyâs operations are limited by the number of direct labor hours available in a given period. Currently, the company pays each of its direct laborers at an average rate of $12 per hour. The company has identified a group of temporary laborers available for hire. Each temporary laborer will be paid at an average rate of $15 per hour.Describe two factors that the company should consider when deciding whether to hire the temporary laborers.One factor should be quantitative and one factor should be qualitative.Tropical Leisure Limited Tropical Leisure Limited has been making high quality Caribbean leisure wears for over twenty-fiveyears, in old rented premises located in the heart of the Barbadian capital of Bridgetown. Thecompany has a flexible labour force of about twenty employees and three directors, only one ofwhom, namely Mr. Grant, the managing director, is fully active in the business.The company specializes in leisure and swim wear garments. Their current range consists of teeshirts, shorts, skirts and bath suits in rich vibrant Caribbean colours and styles for men, women andchildren. The company capacity is 400-500 garments per week, depending on style and continuityof the production run, but additional floor space and machines could be brought in quickly to raiseproduction levels to a maximum of 1000 garments weekly if required.Trade sources estimated that the Barbadian market was valued at US$ 1.5 billion in 2010 but sincethen inflation and recession has deflated the market,…
- HERO Corporation is considering three options for managing its data processing operation: continuing with its own staff, hiring an outside vendor to do the managing (referred to as outsourcing), or using a combination of its own staff and an outside vendor. The cost of the operation depends on future demand. The annual cost of each option (in thousands of pesos) depends on demand as follows: Demand Demand Demand Staffing Options High Medium Low Own staff 352 325 300 Outsider vendor 450 300 150 Combination 400 325 250 If the decision maker knows nothing about the probabilities of the four states of nature, what is the recommended decision using:i. the optimistic approach and the conservative approach iii. the minimax regret approach iv. the Laplace methodJack Jones, the materials manager at Precision Enterprises, is beginning to look for ways to reduce inventories. A recent accounting statement shows that the inventory investment for raw materials is $3,770,600, for work-in-process is $7,074,000, and for finished goods is $2,866,000. This year's cost of goods sold will be about $32,396,000. Assume that there are 52 business weeks per year. a. Express total inventory as weeks of supply. The weeks of supply is b. Express total inventory as inventory turns. The inventory turnover is weeks. (Enter your response rounded to one decimal place.) turns per year. (Enter your response rounded to one decimal place.)A company has the following demand data for the last three years of sales for their popular product B. There are currently 5 workers assigned to the production line, each capable of producing approximately 8 units per month. It is assumed that each month has the same number of production days. They can hire more workers at a hiring and training cost of $800 per worker. If they layoff any workers, the unemployment cost is $2,000 per worker. The product has a standard production cost (labor, material, and overhead) of $300 per unit. The extra cost to produce one unit on overtime is $50 and the maximum overtime is two units per month per worker. They can use inventory but it will cost them $25 per unit per month for any unit in inventory at the end of the month. Failure to meet market demand typically will imply the customer will buy from another supplier, and therefore cost the company $100 in profit. They currently have 0 units in inventory. a. Use the demand data to develop a forecast…