Question

PA 5-1 (Static) GV is a small accounting firm supporting... GV is a small accounting firm supporting wealthy individuals in their preparation of annual income tax statements. Every December, GV sends out a short survey to its customers, asking for the information required for preparing the tax statements. Based on 50 years of experience, GV categorizes its cases into the following two groups: · Group 1 (new customers): 20 percent of cases • Group 2 (repeat customers): 80 percent of cases This year, there are 50 income tax statements arriving each week. In order to prepare the income tax statement, GV has three resources. The activities are carried out by the following three persons who each work 40 hours per week: • An administrative support person who processes every tax statement. • A senior accountant (who is also the owner) who processes only tax statements for new customers. • A junior accountant who only processes tax statements for repeat customers. Group Administrator [min/unit] Handling by Senior Accountant [min/unit] 40 Handling by Junior Accountant [min/unit] n/a 1 20 20 n/a 15

Answer 1

Answer © The total demand forte for-three resources Adm’nistrator demand aate = 50 urck Senior accountant demand rate = 204 X 50 = 10 por execk Junior accountant demand note = 80 X 50 = 40 porrucck: Administelax solueck Accountant la premierek Tunism accountant 40 per cerck- Total time administra lor is required - sox 20 = 1000 minutes Toteed-time senior accountant is required' = 40X70 (2050=16] = 400 minules . Total-time Junior accountent is required - 40x15 Gigabi950540) - 600 minutes. . Administrator is the Bottleneck:

Co Flow rate = min(demand, capacity) for new customers = 304X50 = lonew cases fuck. siflow rate = lo new cases furck/ @ flow rate = 80%* 50 : = 40 cases[wek onflow rate = 40 cases(weck / . ③ Total capacity = Total-time beattle neck time (administrator) 2400 ( fius hocas = duco min) 40 hours = 2400 min = 120 cases capacity of new customeys at 20:20 ratio = a (x100 =au Coccs. 1. Capacited new car-lomers at 20:89 rafio su cases

tyd repeat customers to: 80 talo : 204: X20 = 96 Cases si capacity of repeat customers at 20:go ratio = 96 cases 7

Answer 2

What is the implied utilization of Junior Accountant ?