In: Accounting
The accounting manager has requested you to calculate the throughput time, delivery cycle time, and MCE. The following average times have been recorded for the last four months:
| 
 Average per Month (in days)  | 
||||
| 
 Feb  | 
 Mar  | 
 Apr  | 
 May  | 
|
| 
 Process time per unit  | 
 2.16  | 
 2.28  | 
 2.4  | 
 2.52  | 
| 
 Wait time per order before start of production  | 
 24.6  | 
 22.8  | 
 21  | 
 19.2  | 
| 
 Inspection time per unit  | 
 0.72  | 
 0.84  | 
 0.84  | 
 0.72  | 
| 
 Move time per unit  | 
 0.48  | 
 0.48  | 
 0.36  | 
 0.48  | 
| 
 Queue time per unit  | 
 8.04  | 
 6.96  | 
 6  | 
 5.16  | 
Required:
Compute the following for each month:
a. The throughput time.
b. The delivery cycle time.
c. The manufacturing cycle efficiency (MCE). 
Evaluate the company’s performance over the last four months . Explain with four reasons (less than 35 words).