Question

Paintball is now played around the world. The process of making paintballs is actually quite similar to the process used to make certain medical pills. In fact, paintballs were previously often made at the same factories that made pharmaceuticals.

Instructions

a. Describe in sequence the primary steps used to manufacture paintballs.

b. Explain the costs incurred by the company that would fall into each of the following categories: materials, labor, and overhead. Of these categories, which do you think would be the greatest cost in making paintballs?

c. Discuss whether a paintball manufacturer would use job order costing or process costing.

Answer 1

FOLLOWING ARE THE ANSWERS TO THE ABOVE MENTIONED QUESTIONS

A) PRIMARY STEPS USED TO MANUFACTURE PAINT BALLS

              FOR THE MANUFACTURING OF PAINT BALLS, FOLLOWING SEQUENCE OF OPERATIONS ARE CARRIED OUT

         1. MANUFACTURING OF PAINT

                         THE FIRST STEP INVOLVED IN PAINT BALL MANUFACTURING IS THE MANUFACTURING OF PAINT.THIS PAINT IS WATER SOLUBLE AND BIO DEGRADABLE. SO DEVELOPING SPECIALIZED PAINT IS THE PRIMARY PROCESS.

        2.ENCAPSULATION

                       ENCAPSULATION IS THE MAIN PROCESS INVOLVED IN PAINT BALL MANUFACTURE. IT REQUIRE HIGH COST MACHINES AND LARGE QUANTITY OF WORKERS.ALSO CONTINUES OPERATION REQUIRE FOR ITS MANUFACTURE. AS THE MACHINES OPERATE CONTINUES ,MAINTENANCE COST ALSO BECOME HIGH. SO THE PAINT BALLS ARE CREATED IN THIS ENCAPSULATION PROCESS, THE MAIN RAW MATERIAL IS GELATIN STICK.

    3 .TUMBLING

THE BALLS COOLED AND HARDENED IN THIS STEP USING TUMBLING MACHINES BECAUSE THE GELATIN IS SOFT AND WARM AT THIS POINT.

4.DRYING

AFTER TUMBLING , PAINT BALLS ARE LEFT TO AIR DRY. DRYING TIME MAY VERY ACCORDING TO THE GELATIN MIX FORMULA OR VERY FROM FACTORY TO FACTORY

5.INSPECTION AND PACKING

AFTER DRYING THE PAINT BALLS PROPER INSPECTION MUST BE DONE TO ENSURE QUALITY OF THE PRODUCT.AFTER QUALITY CHECK, IF THE PRODUCT IS FOUND GOOD, THEN MOVE ON TO THE PACKING SECTION. PACKAGING ARE DONE BY MACHINES ACCORDING TO WIGHT AND PREFERENCES.

THESE ARE THE IMPORTANT SEQUENCE OF PROCESS INVOLVED IN PAINT BALL MANUFACTURING.

B.

         THE PAINT BALL MANUFACTURING IS A COSTLY PROCESS. THE ENCAPSULATION PROCESS IS HIGH COSTLY BECAUSE THE MACHINE AND FACTORY EQUIPMENT NEED HIGH INVESTMENTS. ALSO LARGE NUMBER OF EMPLOYEES NEEDED FOR MACHINE OPERATION AND THEIR CONTINUES PRESENCE IS MUST. BECAUSE IT IS A CONTINUES PROCESS.

IN THE MAKING OF PAINT BALLS, FIRST STEP IS THE MAKING OF SPECIALIZED PAINT. PAINT RAW MATERIALS IS NEEDED IN THIS PROCESS. AFTER THAT THE PROCESS MOVE ON TO ENCAPSULATION.IN THIS STAGE MAJOR RAW MATERIALS INCLUDE GELATIN ETC.. OVERHEAD COST AND COST OF OPERATION IS HIGH IN THIS SECTION. ALSO LARGE NUMBER OF LABORS INVOLVED LABOR COST IS ALSO HIGH. SO MATERIAL, LABOR AND OVERHEAD COST ARE HIGH IN THIS SECTION

     IN THE TUMBLING, DRYING AND PACKAGING SECTIONS, LABOR AND OVERHEAD COST WILL BE HIGH. ALSO IN INSPECTION SECTION MANPOWER REQUIRE TO INSPECT THE PRODUCT QUALITY IS HIGH.

C    

          AS THE PAINT BALL PRODUCTION UNITS MANUFACTURES HOMOGENEOUS PRODUCTS , PROCESS COSTING IS THE BETTER COSTING METHOD. IT IS HELPFUL TO ASCERTAIN THE COST OF EACH PROCESS CLEARLY AS THE PAINTBALL MANUFACTURE REQUIRE VARIOUS PROCESS OR STAGES OF PRODUCTION.

I THINK THIS ANSWER WILL BE HELPFUL FOR YOU,

THANK YOU