Respuesta :
Answer:
1.729
Explanation:
Given;
Number of units produced by 5 workers = 60 per hour
Labor cost = $15/hour
Material cost = $20/unit
Overhead charged = 1.5 times direct direct labor cost
or
Overhead charged = $22.5/hour
Selling cost of the finished units = $40/unit
Now,
the total labor cost = Direct labor × Total number of labor = $15 × 5 = $75
Total material cost = Number of units × Material cost per unit
Total material cost = 60 × $20 = $1,200
Total overhead = 1.5 × the total labor cost = 1.5 × $75 = $112.5
Therefore,
the total cost of production = $75 + $1,200 + $112.50 = $1,387.5
Total revenue = Number of units × Selling cost = 60 × $40 = $2,400
Thus,
the multifactor productivity = [tex]\frac{\textup{Total revenue}}{\textup{Total cost of production}}[/tex]
or
the multifactor productivity = [tex]\frac{2400}{1387.5}[/tex]
or
the multifactor productivity = 1.729
