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The activities are carried out by the following three persons: Administrative support person: filing and writing. Senior accountant (who is also the owner): initial meeting,

The activities are carried out by the following three persons: Administrative support person: filing and writing. Senior accountant (who is also the owner): initial meeting, review by senior accountant. Junior accountant: preparation. Assume that all three persons work eight hours per day and 20 days a month. For the following questions, assume the product mix as described above. Assume that there are 50 income tax statements arriving each month. a. Which of the three persons is the bottleneck? b. What is the (implied) utilization of the senior accountant? The junior accountant? The administrative support person? c. You have been asked to analyze which of the four product groups is the most profit- able. Which factors would influence the answer to this? d. How would the process capacity of VF change if a new word processing system would reduce the time to write the income tax statements by 50 percent?

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