A certain manufacturing process consists of a lean manufactuing cell for each customer. The following information relates to only one customer's lean cell for the month of May: labor and overhead, $30,000; materials costs, $10,000. Planned production included 100 hours to produce 500 motor drives. However, actual production was 400 units, and motor drives shipped amounted to 1,000 units. From the foregoing information, determine the budgeted materials cost per unit.

$25.00.

$30.00.

$20.00.

$10.00.

Foley Electronics Corporation manufactures and assembles electronic motor drives for video cameras. The company assembles the motor drives for several accounts. The process consists of a lean cell for each customer. The following information relates only to one customer's lean cell for the coming year. Projected labor and overhead, $4,800,000; materials costs, $25 per unit. Planned production included 2,400 hours to produce 19,200 motor drives. Actual production for August was 1,300 units, and motor drives shipped amounted to 1,260 units.

From the foregoing information, determine the budgeted cell conversion cost per unit.

$267.00

$308.00

$250.00

$317.00

If a product is manufactured in batch sizes of 20 units and it takes 2 minutes to manufacture each unit within each of two operations, what is the within-batch wait time?

4 minutes

38 minutes

76 minutes

80 minutes

From the following Schedule of Activity Cost, determine the value-added costs.

Activity	Activity Cost
Preventive maintenance	$48,000
Warranty work	24,000
Product design	32,000
Prototype inspection	16,000
Emergency maintenance	40,000
Rework	24,000
Scrap processing	16,000
Processing returned products	24,000
Machine operator training	48,000
Process audits	16,000

$72,000

$160,000

$120,000

$96,000

The cell rate is $175 per hour. Each unit has $48 per unit of materials cost and requires 18 minutes of cell conversion time. The cell produces 300 units, of which 285 are sold. What is the Finished Goods Inventory balance?

$1,507.50

$720

$3,345

$787.50