1a.
Introduction: Throughput time is the total time required for the completion of a process. For instance, the time required to manufacture machinery from the beginning till its end is the throughput time. The throughput time comprises process time, inspection time, move time, and queue time. Wait time is not a part of throughput time.
The throughput time for each month.
2.
Introduction: Throughput time, manufacturing cycle efficiency, and delivery cycle time are all such indicators that help in analyzing the company’s performance. Throughput time is the elapsed time from the time of inception of the production process till the goods are dispatched to the customer, manufacturing cycle refers to the amount of time in the manufacturing process that is spent on enriching or improving the product, and delivery cycle time is the total time required to produce as well as deliver the product to the customers.
To evaluate: The company’s performance over the last four months.
3a.
Introduction: Throughput time is the elapsed time from the time of inception of the production process till the goods are dispatched to the customer. The manufacturing cycle refers to the amount of time in the manufacturing process that is spent on enriching or improving the product.
The throughput time and MCE for Month 5.

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Chapter 12 Solutions
MANAGERIAL ACCOUNTING FOR MANAGERS EBOOK
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