Management at Lantana Inc. has decided to begin using throughput as a divisional performance measure. The Carolina Division is a job shop that carefully crafts furniture to customer specifications. The following first quarter information is available for the division: Good units started, completed, and sold 98,400 Total units completed 114,950 Total value-added hours of processing time 15,160 Total hours of divisional time 27,500 a. What is the division’s manufacturing cycle efficiency? ______ % b. What is the division’s process productivity? ______ units per hour c. What is the division’s process quality yield? ______% d. What is the total hourly throughput? ______ units per hour

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Management at Lantana Inc. has decided to begin using throughput as a divisional performance measure. The Carolina Division is a job shop that carefully crafts furniture to customer specifications. The following first quarter information is available for the division:

Good units started, completed, and sold 98,400
Total units completed 114,950
Total value-added hours of processing time 15,160
Total hours of divisional time 27,500

a. What is the division’s manufacturing cycle efficiency? ______ %

b. What is the division’s process productivity? ______ units per hour

c. What is the division’s process quality yield? ______%

d. What is the total hourly throughput? ______ units per hour

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