【正文】
e four fulltime employees. ? $52,000/employees x 4 employees x 2 years = $416,000 ? The cost of the new process over the next two years, assuming the robot is pletely costed over that time, is the following: ? ($52,000/material handler + $60,000/technician) x 2 + $400,000/robots $ x autos ? Equating the two alternatives: ? ? $416,000 = $624,000 $ x autos ? Solving for the breakeven point: ? $208,000/$ = 832,000autos ? This indicates that to break even, 832,000 autos would need to be produced with the robots over the next two years. ? ISO 9000 series ? Quality system ? 9001: model for quality assurance in design, production, installation, and servicing ? 9002: model quality assurance in production and installation. ? 9003: model for quality assurance in final inspection test. ? Guidelines for Use ? 9000: quality management and quality assurance standards—guidelines for selection and use. ? Quality management and quality elementsguidelines Quality System Design/ development Procurement Production Installation Servicing ISO9002 Design/ development Procurement Production Installation Servicing ISO9003 ISO 9001 ? Question ? Management is trying to decide whether Part A, which is produced with a consistent 3 percent defective rate, should be inspected. If it is not inspected, the 3 percent defectives will go through a product assembly phase and have to be replaced later. If all Part A’s are inspected, onethird of the defectives will be found, thus raising the quality to 2 percent defectives. ? a. should the inspection be done if the cost of inspecting is $ per unit and the cost of replacing a defective in the final assembly is $? ? b. suppose the cost of inspecting is $ per unit rather than $. Would th