In: Accounting
Sunland Company manufactures toy trucks. Orders for 7,600 trucks were received during March, with deliveries scheduled evenly throughout the month of April. Trucks are produced simultaneously in 9 manufacturing cells. Time available for production in each cell is 7 hours per day for 21 days during March. Calculate the takt time. (Round answer to 1 decimal place, e.g. 15.2.) Takt time .2 minutes per truck LINK TO TEXT At the end of the first hour of a day’s production, one cell had completed 5 good trucks, including one truck that was reworked. Calculate the day-by-the-hour results and the variance. (Round answers to 1 decimal place, e.g. 15.2. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Day-by-the-hour trucks per hour Variance trucks LINK TO TEXT At the end of the first hour of a day’s production, one cell had completed 5 good trucks, including one truck that was reworked. Calculate the first time through (FTT) rate. (Round answer to 2 decimal places, e.g. 15.26%.) First time through rate %
Answer:
Part 1:
Takt time = 10.44 minutes/ truck
Part 2:
Day by the hour = 45 truck/hours
Part 3:
Variance = 985 (Unfavorable)
Part 4:
FTT = 80%
.
Explanations:
Part 1:
Takt time = Total available production time/Average customer demand
= ((7hr/day *9 Cells *21Days)*60) / 7,600
= 79,380/ 7,600
= 10.44 minutes/truck
.
Part 2:
Day by the hour = 9 manufacturing cells * 5 good trucks
= 45 trucks /hr
.
Part 3:
Variance = Actual production - Standard production
= 6,615 - 7,600
= 985 Unfavorable
Working:
Total actual production = 5 trucks per hour* 7 hrs * 9 manufacturing cells * 21 days
= 6,615 trucks
.
Part 4:
FTT = (Finished Trucks - Reworked) / Finished Trucks
= (5-1)/5
= 4/5
= 80%