(Activity analysis) Butler Fasteners is investigating the costs of schedule changes in its factory. Following is a list of the activities, estimated times, and average costs required for a single schedule change.

a. Which of the above, if any, are value-added activities?

b. What is the cost driver in this situation?

c. How can the cost driver be controlled and the activities eliminated?
30.(Cycle time and MCE) The following functions are performed in making salad dressing at Tasty Sensations.

a. Calculate the cycle time of this manufacturing process.

b. Calculate the manufacturing cycle efficiency of this process.

c. What could Tasty Sensations do to improve its MCE?LO1

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ACTIVITY Review impact of orders Reschedule orders -Lost sales -Unreliable customer service Reschedule production orders Contact production supervisor -Stop production and change over -Generate paperwork to return materials Return and locate material (excess inventory) Generate new production paperwork -Change routings -Change bill of materials Change procurement schedule -Purchase orders -Inventory ESTIMATED TIME AVERAGE COST 30 min-2 hrs $ 300 15 min-24 hrs 800 15 min-1 hr 5 min 75 5 20 min-6 hrs 1,500 15 min-4 hrs 500 10 min-8 hrs 2,100 Collect paperwork from the floor 15 min 75 Review new line schedule 15 min-30 min 100 Overtime premiums 3 hrs-10 hrs 1,000 Total $6,455