The initial backlog was 100 hours. Based on the above information, calculate the backlog hours of Work Center 10 at the end of period 3.

Slim-Quick Inc. produces a variety of nutritional diet products. Management wants to evaluate the performance of Work Center 10, the bottleneck in the packaging line. They are particularly worried about the backlogging problem in the work center. The following input/output report is given.
Input Information
Period 1 2 3
Planned Input (hours) 110 80 130
Actual Input (hours) 80 120 100

Output Information
Period 1 2 3
Planned Output (hours) 100 100 100
Actual Output (hours) 80 70 110
The initial backlog was 100 hours. Based on the above information, calculate the backlog hours of Work Center 10 at the end of period 3.

The initial backlog was 100 hours. Based on the above information, calculate the backlog hours of Work Center 10 at the end of period 3.


a) 100
b) 110
c) 140
d) 150
e) 200
c) 140

Solution:
Planned Input (hours) 110 80 130
Actual Input (hours) 80 120 100
Deviation -30 40 -30
Cumulative Deviation -30 10 -20

Planned Output (hours) 100 100 100
Actual Output (hours) 80 70 110
Deviation -20 -30 10
Cumulative Deviation -20 -50 -40

Backlog hours 0 50 -10
Total backlog hours = 100 + 40 or 140


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