Baltimore Ravens produces 2 products, Product A and B. The direct costs per unit of each product are presented below: Direct Materials Direct Labor Total Direct Costs Overhead Costs Materials handling Labor support The company produced 100,000 units of Product A and 400,000 units of Product B. Overhead costs amounted to P176,500,000 consisting of the following items: Machine operation General administration Product A P150 100 250 Required: 1. Determine the material handling costs per unit of both products. 2. Determine the total labor support cost attributable to both products. 3. Determine the machine operation cost allocated to both products. 4. Determine the General administration cost per unit of both products. 5. Determine the total cost per unit of each product. Inspection time Process time Move time Queue time Wait time Amount P11,500,000 84,000,000 67,000,000 14,000,000 1 day 2 days 3 days Total machine hours amounted to 500,000 hours, 300,000 hours of which were attributable to Product A. General administration effort related equally to Product A and B. 4 days 5 days Product B P250 150 400 Carolina Panthers Co. keeps careful track of time related to orders and their production. During the most recent quarter, the following average times were recorded for each unit of order. Cost Driver Material cost Labor cost Machine hours N/A Required: 1. How long in days is the manufacturing cycle time (throughput time)? 2. What is the manufacturing cycle efficiency ratio? Required: 1. How long in days is the manufacturing cycle time (throughput time)? 2. What is the manufacturing cycle efficiency ratio? 3. What percentage of the production time is spent on non-value-added activities? 4. How long in days is the delivery cycle time? Problem 6. The following is the typical time involved to complete orders in EBT publishing: Waiting time from orders being placed to start production Waiting time from start of production to completion Process time Move time Inspection time 3. What percentage of the production time is spent on value-added activities? 4. How long in days is the delivery cycle time? 5. What is the delivery cycle efficiency? 6 days 2 days 1 week 4 days 1 day