Lean accounting, taken time, day–by–the–hour, FTT Sturdy Toy Company manufactures toy trucks. Orders for 9,400
Q5 trucks were received during March, with deliveries scheduled evenly throughout the month of April. Trucks are
produced simultaneously in 10 manufacturing cells. Time available for production in each cell is 7 hours per day for
21 days during March.
REQUIRED
:
• A. Calculate the taken time.
• B. At the end of the first hour of a day’s production, one cell had completed 5 good trucks, including one truck
that was reworked.
• 1. Calculate the day–by–the–hour results and the variance.
• 2. Calculate the first time through (FTT) rate.
