A manufacturing cell has the theoretical capability of producing 55,000 microchips per quarter. The conversion cost per quarter is $30,000. There are 5,000 production hours available within the cell per quarter. The theoretical velocity per hour is:

a.6 units.

b.11 units.

c.15 units.

d.8 units.

Which of the following is true of a Balanced Scorecard?

a.It fails to connect with an organization's overall mission and strategy.

b.It is a strategic-based performance management system that identifies objectives and measures for four different perspectives.

c.It does not work for firms operating in dynamic environments.

d.It is the most common form of an activity-based responsibility accounting system.