Interpreting Measures of Quality PA. ACCOUNTING CONNECTION Circuit Corporation supplies integrated circuitry to major appliance manufacturers in all parts of the world. Producing a high quality prod s required to record and report its efforts to achieve quality in all of its primary product lines. The following information for the more recent three-month period was submitted to the chief financial officer: Macon Division Dothan Division Valdosta Division Columbia Division of of of of Amount Revenue Amount Revenue Amount Revenue Amount Revenue ance of employees ering tenance tion costs $ 4,400 3.100 5,800 $ 13,300 $ 15.600 19,700 14400 $ 49,700 5 23.600 45.900 13,800 $ 3.300 $ 8.900 9,400 11,100 $ 29.400 0.95% 3:11% 5.55% 1,73% ampling and $ 3.500 $ 19,500 $. 21,400 $ 6,900 products il costs formance mance 6.100 4.100 5 13.700 $ 27,000 11,900 10.100 $ 41.500 $ 91,200 0.98% 1.93 17,600 9,800 $48.800 $132.100 8,700 7,300 $ 22.900 $ 52,300 2.59 5.7095 3.259 B.BOX 135 3.089 owntime S 26.800 17.500 31,200 $ 75,500 ses ailure costs 5 8,300 9,100 7,200 $ 24,600 $6,500 7,800 3,600 $17.900 $ 22,600 16,200 19.900 $ 58,700 5.399 1.50 1.19 1.19 3.AS int processing $ 22,600 31,600 29.900 $ 84,100 $159,600 $186,600 $ 4400 8,100 5,600 5 18,100 5.42,700 $133.900 $ 2,500 6,400 3.100 $ 12,000 $ 29,900 $162,000 0.80% $ 17,100 22,300 19,800 $ 59,200 $117.900 $170,200 Dilure costs ormance 1.13% 2.679 8.3790 6.019 11.40% 13.33% 1.994 3.48% 6.9346 10.01% 10.79% al Measures: mber of 372 to 1 996 to 1 225 to 1 168 to 1 3.257 to 1 6,430 to 1 2.140 to 1 1.420 to 1 oduced to worked time (positive Suction) des to number 2.163% 5.600% (-1.24196) (-4.615%) 128 to 1 168 to 1 290 to 1 86 to 1 REQUIRED 1. Rank the divisions in order of their apparent product quality. 2. What three measures were most important in your rankings in 1? Why? 3. Which division is most successful in its bid to improve quality? What measures illus trate its high-quality rating 4. Consider the two divisions producing the lowest-quality products. What actions would you recommend to the management of each division? Where should their hr sient? Interpreting Measures of Quality PA. ACCOUNTING CONNECTION Circuit Corporation supplies integrated circuitry to major appliance manufacturers in all parts of the world. Producing a high quality prod s required to record and report its efforts to achieve quality in all of its primary product lines. The following information for the more recent three-month period was submitted to the chief financial officer: Macon Division Dothan Division Valdosta Division Columbia Division of of of of Amount Revenue Amount Revenue Amount Revenue Amount Revenue ance of employees ering tenance tion costs $ 4,400 3.100 5,800 $ 13,300 $ 15.600 19,700 14400 $ 49,700 5 23.600 45.900 13,800 $ 3.300 $ 8.900 9,400 11,100 $ 29.400 0.95% 3:11% 5.55% 1,73% ampling and $ 3.500 $ 19,500 $. 21,400 $ 6,900 products il costs formance mance 6.100 4.100 5 13.700 $ 27,000 11,900 10.100 $ 41.500 $ 91,200 0.98% 1.93 17,600 9,800 $48.800 $132.100 8,700 7,300 $ 22.900 $ 52,300 2.59 5.7095 3.259 B.BOX 135 3.089 owntime S 26.800 17.500 31,200 $ 75,500 ses ailure costs 5 8,300 9,100 7,200 $ 24,600 $6,500 7,800 3,600 $17.900 $ 22,600 16,200 19.900 $ 58,700 5.399 1.50 1.19 1.19 3.AS int processing $ 22,600 31,600 29.900 $ 84,100 $159,600 $186,600 $ 4400 8,100 5,600 5 18,100 5.42,700 $133.900 $ 2,500 6,400 3.100 $ 12,000 $ 29,900 $162,000 0.80% $ 17,100 22,300 19,800 $ 59,200 $117.900 $170,200 Dilure costs ormance 1.13% 2.679 8.3790 6.019 11.40% 13.33% 1.994 3.48% 6.9346 10.01% 10.79% al Measures: mber of 372 to 1 996 to 1 225 to 1 168 to 1 3.257 to 1 6,430 to 1 2.140 to 1 1.420 to 1 oduced to worked time (positive Suction) des to number 2.163% 5.600% (-1.24196) (-4.615%) 128 to 1 168 to 1 290 to 1 86 to 1 REQUIRED 1. Rank the divisions in order of their apparent product quality. 2. What three measures were most important in your rankings in 1? Why? 3. Which division is most successful in its bid to improve quality? What measures illus trate its high-quality rating 4. Consider the two divisions producing the lowest-quality products. What actions would you recommend to the management of each division? Where should their hr sient