An assembly operator walks five steps from her work bench to a small box of component parts on the floor and grabs a 1 lb. part from the box. The operator then returns to her work bench and places the part in a fixture, snapping it into place with light pressure. The operator then reaches to a tray on the work bench to grab a 6-inch bolt and places it into a threaded hole on the part in the fixture, using five finger turns to tighten it in the hole. The operator then reaches to a ratchet wrench on the bench, places the wrench on the bolt, uses six wrist cranks to fully tighten the bolt, and sets the wrench aside on the bench. The operator then unsnaps the assembled part from out of the fixture, pushes it three stages while taking three steps along a roller conveyor next to her bench to the next workstation, then returns to her work bench.
a. Provide the move sequence(s) and the normal time to perform this activity.
b. What is the standard time to perform the activity if the allowance factor is 10%?
c. How could the process be improved?

crow design, inc. is a web site design and consulting firm. the firm uses a job order costing system in which each client is a different job. crow design assigns direct labor, licensing costs, and travel costs directly to each job. it allocates indirect costs to jobs based on a predetermined overhead allocation rate, computed as a percentage of direct labor costs. direct labor hours (professional) 6,250 hours direct labor costs ($1,800,000 support staff salaries ,000 computer ,000 office ,000 office ,000 in november 2012, crow design served several clients. records for two clients appear here: delicious treats mesilla chocolates direct labor 700 hours 100 hours software licensing $ 4,000 $400 travel costs 8,000 1. compute crow design’s direct labor rate and its predetermined indirect cost allocation rate for 2012. 2. compute the total cost of each job. 3. if simone wants to earn profits equal to 50% of service revenue, how much (what fee) should she charge each of these two clients? 4. why does crow design assign costs to jobs?