A worker-machine operation was found to involve 3.3 minutes of machine time per cycle in the course of 40 cycles of stopwatch study. The worker’s time averaged 1.8 minutes per cycle, and the worker was given a rating of 108 percent (machine rating is 100 percent). Midway through the study, the worker took a 10-minute rest break. Assuming an allowance factor of 8 percent of work time which is applied only to the worker element (not the machine element), determine the standard time for this job.

Two products, qi and vh, emerge from a joint process. product qi has been allocated $34,300 of the total joint costs of $55,000. a total of 2,900 units of product qi are produced from the joint process. product qi can be sold at the split-off point for $11 per unit, or it can be processed further for an additional total cost of $10,900 and then sold for $13 per unit. if product qi is processed further and sold, what would be the financial advantage (disadvantage) for the company compared with sale in its unprocessed form directly after the split-off point?