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The following table shows data on the average number of customers processed by s

ID: 413296 • Letter: T

Question

The following table shows data on the average number of customers processed by several bank service units each day. The hourly wage rate is $20, the overhead rate is 1 times labor cost, and material cost is $4 per customer. Unit Employees Customers ProcessedDay 40 59 31 a. Compute the labor productivity and the multifactor productivity for each unit. Use an eight-hour day for multifactor productivity. Round your "Labor Productivity" answers to 1 decimal place and "Multifactor Productivity" answers to 3 decimal places.) Labor Productivity Multifactor Productivity Unit (customers per day per worker) (customers per dollar input) b. Suppose a new, more standardized procedure is to be introduced that will enable each employee to process one additional customer per day. Compute the expected labor and multifactor productivity rates for each unit. (Round your "Labor Productivity" answers to 1 decimal place and "Multifactor Productivity" answers to 3 decimal places.) Labor Productivity Multifactor Productivity Unit (customers per day per worker) (customers per dollar input)

Explanation / Answer

a)

b)

Calculations A B C = A / B D = B x 8 E = D x $20 F = E x 1 G = A x $4 H = E+F+G I = A / H Unit Customers processed/day Employees Labor productivity Hours worked Wages Overhead Material cost Total cost MFP A                           40 3          13.3 24              480            480            160         1,120 0.036 B                           44 8            5.5 64           1,280         1,280            176         2,736 0.016 C                           59 5          11.8 40              800            800            236         1,836 0.032 D                           31 4            7.8 32              640            640            124         1,404 0.022
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