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?Bryan Inc

Accounting Feb 05, 2021

?Bryan Inc. produces a specialty top-quality juice machine. The product, the JM50, requires four processes to be completed. Specifically, these processes are exterior construction, pulp filter insertion, painting, and packaging. Each process is performed at separate workstations with different completion rates:

 

Exterior construction can manufacture 100,000 juicer exteriors per day.

Pulp filter insertion can install 25,000 filters every 6 hours.

Painting can decorate 3,000 juicers every half hour.

Packaging can package 5,000 juicers per hour.

 

The plant operates 24/7, 24 hours a day every day of the week.

 

What is the least amount of monthly capacity you would have to add to the bottleneck(s) to shift the bottleneck to a different process? (Assume an average 30-day month.)

Expert Solution

Computation of Least amount of monthly capacity you would have to add to the bottleneck(s) to shift the bottleneck to a different process:

Exterior Construction = 100,000* 30 days = 30,00,000

Pulp filter insertion = 25,000* (24 hours/ 6 hours ) * 30 days = 30,00,000

Painting = 3,000* (24 hours/ 0.5 hours ) * 30 days = 43,20,000

Packaging = (5,000* 24 hours *30 days ) = 36,00,000

 

So, the least capacity is for both Exterior Construction and Puip filter insertion of 30,00,000. The least capacity that need to add to the bottlenecks to shift the bottlenecks to different process is  6,00,001 juicer per month.

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