Q1) Cuddly Creations Company manufactures small plastic dolls in its Georgia manufacturing plant. Company is currently estimating ways to improve productivity. Accountant of firm's parent organization suggested that management implement new compensation plan based on throughput performance measure as incentive to increase productivity. To illustrate how such a measure might work, accountant gathered the following production data for a recent month:
| Total units attempted |
6,000,000 |
| Good units manufactured |
4,800,000 |
| Processing time (total hours) |
800 |
| Value-added processing time |
600 |
a. How many defective units were made?
b. Calculate manufacturing cycle efficiency.
c. Calculate process productivity.
d. Calculate process quality yield.
e. Calculate hourly throughput.