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here is chapter 27, EX 27-18 i need it done by today dec. 1. I gave example of 27-17 Chapter 27 PE 27-2A: Lean features

here is chapter 27, EX 27-18 i need it done by today dec. 1. I gave example of 27-17

image text in transcribed Chapter 27 PE 27-2A: Lean features Which of the following are features of a lean manufacturing system? a. b. c. d. Production pace matches demand Centralized work in process inventory locations Push scheduling Receive raw materials directly to manufacturing cells PE 27-4A: Cost of quality report A quality control activity analysis indicated the following four activity costs of a manufacturing department: Rework $39,000 Inspecting incoming raw materials 51,000 Warranty work 27,000 Process improvement effort 183,000 Total $300,000 Sales are $1,000,000. Prepare a cost of quality report. Round per cents to one decimal place. Cost Classification Rework Internal failure Inspecting raw material Appraisal Warranty work External failure Processing improvement effort Prevention cost Quality report Cost category Cost Percentage of cost Percentage of sales Internal failure $39,000 13.00% 3.90% Appraisal $51,000 17.00% 5.10% External failure $27,000 17.00% 2.70% Prevention cost $183,000 61.00% 18.30% Total cost $300,000 Total sales $1,000.000 100.00% 30.00% Workings Cost category Cost Percentage of cost Percentage of sales Internal failure $39,000 =E23/E28 =E23/E28 Appraisal $51,000 =E24/27 =E24/E28 External failure $27,000 =E25/E27 =E25/E28 Prevention cost $183,000 =E26/E27 =E26/E28 Total cost $300,000 Total sales 0 0 $1,000.000 EX 27-6: Calculate lead time Flint Fabricators Inc. machines metal parts for the automotive industry. Under the traditional manufacturing approach, the parts are machined through two processes: milling and finishing. Parts are produced in batch sizes of 30 parts. A part requires 5 minutes in milling and 7 minutes in finishing. The move time between the two operations for a complete batch is 5 minutes. Under the lean philosophy, the part is produced in a cell that includes both the milling and finishing operations. The operating time is unchanged; however the batch size is reduced batch to 4 parts and the move time is eliminated. Determine the value-added, non-value-added, and total lead times, and the value-added ratio under the traditional and lean manufacturing methods. Round percentages to one decimal place. Solution: Computation of the Traditional and Just in Time particulars value added time traditional Philosophy just in time working note 12 12 5+7 minutes total lead time 365 48 12+5+12 (30-1) & 12+12 4-1 nonvalue added time 356 38 356 -12 value added time ratio 3.41% 33.36% 12/356 EZ 27-18: Cost of quality report A. Using the information in Exercise 27-17, identify the cost of quality classification for each activity. B. Prepare of cost of quality report. Assume sales for the period were $3,000,000. Round per cents to one decimal place. C. Interpret the cost of quality report Activities Correct shipment errors Activity Cost $144,000 Disposing of scrap 90,000 Emergency equipment maintenance 99,000 Employee training 36,000 Final Inspection 81,000 Inspecting Incoming materials 54,000 Preventive equipment maintenance 27,000 Processing customer returns 90,000 Scrap reporting 36,000 Supplier development 9,000 Warranty claims $234,000 Total $900,000

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