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book Fundamentals of Cost Accounting 3rd Edition by William N. Lanen, Shannon W. Anderson, Michael Maher cover

Fundamentals of Cost Accounting 3rd Edition by William N. Lanen, Shannon W. Anderson, Michael Maher

Edition 3ISBN: 0073527114
book Fundamentals of Cost Accounting 3rd Edition by William N. Lanen, Shannon W. Anderson, Michael Maher cover

Fundamentals of Cost Accounting 3rd Edition by William N. Lanen, Shannon W. Anderson, Michael Maher

Edition 3ISBN: 0073527114
Exercise 28

Partial Productivity Measures

The Food Services manager at North Central University (NCU) was looking at data from cafeterias in four different academic schools at NCU: Business, Engineering, Humanities&Sciences (H&S), and Music. She was curious to see how the different cafeterias were performing. She had the following data from the previous semester:

 

Business

Engineering

H&S

Music

Labor hours

14,000

22,000

31,000

2,100

Meals served

38,000

72,000

114,000

4,500

Required

a. Compute the partial productivity measures for labor for the four schools.


b. Comment on the results. Are there factors other than efficiency that might affect the results?

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Fundamentals of Cost Accounting 3rd Edition by William N. Lanen, Shannon W. Anderson, Michael Maher
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