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CMA资料Planning, Budgeting and Forecasting(十三)

发布时间:2018-03-08 16:44 -阅读数: -文章来源:未知
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CSO: 1B3b LOS: 1B3e Aerosub Inc. has developed a new product for spacecraft that includes the manufacture of a complex part. The manufacturing of this part requires a high degree of technical skill. Management believes there is a good oppor

CSO: 1B3b LOS: 1B3e
Aerosub Inc. has developed a new product for spacecraft that includes the manufacture of a complex part. The manufacturing of this part requires a high degree of technical skill. Management believes there is a good opportunity for its technical force to learn and improve as they become accustomed to the production process. The production of the first unit requires 10,000 direct labor hours. If an 80% learning curve is used, the cumulative direct labor hours required for producing a total of eight units would be
a. 29,520 hours.
b. 40,960 hours.
c. 64,000 hours.
d. 80,000 hours.

CSO: 1B3b LOS: 1B3e1B3b
Propeller Inc. plans to manufacture a newly designed high-technology propeller for airplanes. Propeller forecasts that as workers gain experience, they will need less time to complete the job. Based on prior experience, Propeller estimates a 70% cumulative learning curve and has projected the following costs.

If Propeller manufactures eight propellers, the total manufacturing cost would be
a. $50,660.
b. $54,880.
c. $62,643.
d. $112,000.

 



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