WRD FinMan 13e - SG Solutions - CH 18

Chapter 18
Process Cost Systems

Study Guide Solutions
Fill-in-the-Blank Equations
1. Direct materials cost per equivalent unit
2. Total equivalent units of conversion costs
3. Yield
Exercises
1. An umbrella manufacturer has three departments for production. The handle is
produced in the first department, with the second department attaching the fabric to
the handle, and the third department used for packing and distribution. If all umbrellas
produced are similar but can vary by size or color, should the business use a job order or
process cost system?
Process cost system
2. A manager for a new business is trying to decide which type of cost system to account
for the costs incurred during production. The business will manufacture high quality
rugs according to customer specifications. Once the customer specifications are
determined for each order, the company will acquire the inputs needed. Would a job
order or process cost system be best for the manager?
Job order cost system
3. A clothing manufacturer produces ten types of shirts, which are produced on a schedule
set by management. Costs incurred in the production facility in a day are allocated to
the type of shirt produced on that day. Is the company using a job order cost system or
process cost system?
Process cost system
Strategy: Process cost systems are used when all finished goods in a batch are exactly
the same. Since all goods will require the same inputs, the costs are allocated to the
entire amount produced, which will then be allocated by the number of goods.
1
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2 Chapter 18
4. Shooz Manufacturers has two departments, Production and Packaging. The company’s
Production Department had 7,500 products in work in process at the beginning of the
period and 6,100 at the end of the period. During the period, the Production
Department transferred 9,300 products to Packaging. Determine the amount of
products started and completed by the Production Department during the period and
the total units to be assigned costs.
Group 1 Beginning inventory in process 7,500
Group 2 Started and completed 1,800
Transferred to Packaging Department 9,300
Group 3 Ending inventory in process 6,100
Total units to be assigned costs 15,400
5. Shooz Manufacturers (information in Exercise 4) adds direct materials at the beginning

of the process in the Production Department. The inventory at the beginning of the
period was 40% complete with respect to conversion costs, which are incurred evenly
throughout the manufacturing process. The ending inventory in process was 30%
complete with respect to conversion costs.
a. Determine the direct materials equivalent units.
Percent
Materials Equivalent
Whole Completed Units for
Units in Period Materials
Beginning inventory in process 7,500 0% –
Started and completed 1,800 100% 1,800
Transferred to Packaging Department 9,300 – 1,800
Ending inventory in process 6,100 100% 6,100
Total units to be assigned costs 15,400 7,900
b. Determine the conversion equivalent units.
Percent
Conversion Equivalent
Units in Period Conversion
Beginning inventory in process 7,500 40% 3,000
Transferred to Packaging Department 9,300 – 4,800
Process Cost Systems 3
6. During the period, the Production Department of Shooz Manufacturers incurred

$31,600 in direct materials cost and $13,260 in conversion costs. Using the information
found in Exercise 5, calculate the direct materials and conversion costs per equivalent
unit (EU).
Direct materials cost per EU = $31,600/7,900 EU = $4.00
Conversion cost per EU = $13,260/6,630 EU = $2.00
7. Use the information determined in Exercises 4-6 to calculate the amount of direct and
conversion costs to be allocated to the units transferred to Packaging and the ending
inventory in process. The beginning inventory in process had a cost of $6,200.
Direct
EU for Materials EU for Conversion Total
Materials Costs Conversion Costs Costs
Beginning inventory in process – – 3,000 6,000 $12,200
Started and completed 1,800 7,200 1,800 3,600 10,800
Transferred to Packaging Department 1,800 4,800 $23,000
Ending inventory in process 6,100 24,400 1,830 3,660 28,060
Total costs assigned by Production Department 7,900 6,630 $51,060
Completed and transferred to Packaging Department: $23,000

Ending inventory: $28,060
4 Chapter 18
8. Using the information from Exercises 4-7, prepare the cost of production report for the
Production Department of Shooz Manufacturers for the period from January 1 to March
31, 2015.
Shooz Manufacturers
Cost of Production Report—Production Department
For the Period Ended March 31, 2015
Equivalent Units
Whole Direct
Units Materials Conversion
Units
Units charged to production:
Beginning inventory in process 7,500
Started during period 7,900
Total units accounted for by Production Department 15,400
Units to be assigned costs:

Beginning inventory in process 7,500 – 3,000
Started and completed 1,800 1,800 1,800
Transferred to Packaging Department 9,300 1,800 4,800
Ending inventory in process 6,100 6,100 1,830
Total units to be assigned costs 15,400 7,900 6,630
Direct
Materials Conversion Total
Costs
Cost per equivalent unit:
Total costs for period in Production Department $31,600 $13,260
Total equivalent units 7,900 6,630
Cost per equivalent unit $4.00 $2.00
Costs assigned to production:

Beginning inventory in process $6,200
Costs incurred during period 44,860
Total costs accounted for by Production Department $51,060
Costs allocated to completed and partially completed units:
To complete inventory in process $0 $6,000 6,000
Cost of completed beginning work in process $12,200
Started and completed during period 7,200 3,600 10,800
Transferred to Packaging Department during period $23,000
Total costs assigned by the Production Department $51,060
9. All Colors, a paint manufacturer, has two departments, Mixing and Bottling. During the
month of March, the Mixing Department completed 10,000 gallons of paint. At the
beginning of the month, the department had 2,500 gallons of inventory in process. The
Mixing Department had 5,000 gallons of inventory in process at the end of the month.
Determine the units to be assigned cost in each of the following groups: beginning
inventory, ending inventory, and units started and completed during the month.
Group 1 Beginning inventory in process 2,500

Group 2 Started and completed 7,500
Transferred to Bottling Department 10,000
Group 3 Ending inventory in process 5,000
10. All Colors adds direct materials at the beginning of the production process, but
conversion costs are incurred evenly throughout the process. The inventory at the
beginning of the month was 90% complete with respect to conversion costs. Ending
inventory was 50% complete with respect to conversion costs. Use information from
Exercise 9 for any additional information needed.
Percent
Units in Period Materials
Transferred to Bottling Department 10,000 – 7,500

Percent
Units in Period Conversion
Beginning inventory in process 2,500 10% 250
Transferred to Bottling Department 10,000 – 7,750
6 Chapter 18
11. During the month of March, the company incurred $80,000 of expenses for direct
materials and $40,000 of expenses for direct labor. The company applied $11,250 of
factory overhead to the Mixing Department. Use the information calculated in Exercise
10 to determine the direct materials and conversion cost per equivalent unit (EU).
Round answers to the nearest cent.
12. The beginning inventory for All Colors had a cost of $5,000. Use the information
calculated in Exercises 9-11 to determine the costs incurred in the Mixing Department
to be allocated to ending inventory in process and the goods completed and transferred
to the Bottling Department.
Direct
Beginning inventory in process – – 250 1,250 $ 6,250
Transferred to Bottling Department 7,500 7,750 $ 91,750
Ending inventory in process 5,000 32,000 2,500 12,500 44,500
Total costs assigned by Mixing Department 12,500 10,250 $136,250
Completed and transferred to Bottling Department: $91,750

13. Use the information in Exercises 9-12 to prepare a cost of production report for the
Mixing Department of All Colors for the month ended March 31, 2015.
All Colors
Cost of Mixing Report—Mixing Department
For the Month Ended March 31, 2015
Equivalent Units
Whole Direct
Units
Units charged to Mixing:
Total units accounted for by Mixing
Department 15,000

Beginning inventory in process 2,500 – 250
Transferred to Bottling Department 10,000 7,500 7,750
Direct
Costs
Total costs for period in Mixing
Department $80,000 $51,250
Cost per equivalent unit $ 6.40 $ 5.00
Costs assigned to Mixing:

Total costs accounted for by Mixing
Department $136,250
8 Chapter 18
Costs allocated to completed and partially completed

units:
To complete inventory in process 1,250 1,250
Transferred to Bottling Department during
period $91,750
Total costs assigned by the Mixing
Department $136,250
14. Tables & More, a table manufacturer, has two departments, Assembly and Finishing.
The Assembly Department has 4,000 tables in process at the beginning of May and
2,000 at the end of May. The department transferred 6,000 tables to the Finishing
Department during the month. Determine the number of tables started and completed
during the month.

Started and completed 2,000
Transferred to Finishing Department 6,000
Ending inventory in process 2,000
Strategy: All units that incurred costs in the department should be assigned costs, which
include the beginning inventory in process, units that were started and completed, and
ending inventory. The beginning inventory was completed in the department, and ending
inventory was started, but not completed yet as of the end of the period.
15. All materials are added at the beginning of the production process in the Assembly
Department at Tables & More while conversion costs are incurred evenly throughout
the process. The inventory in process as of May 1 (information in Exercise 14) is 25%
complete with respect to conversion costs. Inventory in process at the end of the month
is 20% complete with respect to conversion costs.
Percent
Whole Completed in Units for
Units Period Materials
Transferred to Finishing Department 6,000 – 2,000
Percent
Whole Completed in Units for
Units Period Conversion
Beginning inventory in process 4,000 75% 3,000
Transferred to Finishing Department 6,000 – 5,000
Ending inventory in process 2,000 20% 400
Strategy: Equivalent units are the whole number of units that would be completed if
applied the same amount of direct materials or conversion costs, rather than having a
certain number of partially completed units. If costs are incurred throughout the process,
the beginning inventory in process will be only partially completed as to the costs, like
most conversion costs. However, if the costs are incurred at the beginning of the process,
such as most direct materials are applied at the beginning, then beginning inventory in
process will be fully completed (and not need to incur additional costs in the period).
10 Chapter 18
16. During the month of May, Tables & More allocated $20,000 of direct materials costs and
$13,800 of direct labor to the Assembly Department. The company applied $2,400 of
factory overhead to the Assembly Department. Determine the direct materials and
conversion cost per equivalent unit (EU), using the information determined in Exercise
15.
Strategy: Direct materials cost per equivalent unit is found by the costs of direct
materials incurred during the period in the department by the number of direct materials
equivalent units. The conversion cost per equivalent units is found by the cost of direct
labor incurred and factory overhead applied during the period in the department by the
number of equivalent units.
17. Use the information calculated in Exercises 9-11 to determine the costs incurred in the
Assembly Department to be allocated to ending inventory in process and the goods
completed and transferred to the Finishing Department. The inventory as of May 1 had
a cost of $6,000.
Direct
Beginning inventory in process – – 3,000 9,000 $15,000
Transferred to Finishing Department 2,000 5,000 $31,000
Ending inventory in process 2,000 10,000 400 1,200 11,200
Total costs assigned by Assembly Department 4,000 5,400 $42,200
Completed and transferred to Finishing Department: $31,000

Strategy: To allocate costs among the various groups, the equivalent units must be
computed for materials and conversion costs since the various groups will incur different
costs (beginning inventory will only require the cost to complete, whereas ending
inventory will incur costs to its percentage completion). The cost per equivalent units can
then be applied to each group (beginning inventory in process, started and completed
units, and ending inventory) to calculate the total costs to allocate.
18. Using the information from Exercises 14-17, prepare the cost of production report for
the Assembly Department of Tables & More for the month ended May 31, 2015.
Tables & More
Cost of Assembly Report—Assembly Department
For the Month Ended May 31, 2015
Equivalent Units
Whole Direct
Units
Units charged to Assembly:
Total units accounted for by Assembly
Department 8,000

Beginning inventory in process 4,000 – 3,000
Transferred to Finishing Department 6,000 2,000 5,000
Ending inventory in process 2,000 2,000 400
Direct
Costs
Total costs for period in Assembly Department $20,000 $16,200
Cost per equivalent unit $5.00 $3.00
Costs assigned to Assembly:
Total costs accounted for by Assembly Department $42,200
Costs allocated to completed and partially completed units:

To complete inventory in process 9,000 9,000
Transferred to Finishing Department during period $31,000
Total costs assigned by the Assembly Department $42,200
12 Chapter 18
Strategy: The cost of production report provides the information and breakdown of costs
among beginning inventory in process, the units started and completed during the
period, and the ending inventory in process. The units to be assigned costs and
equivalent units should be calculated in the first portion. The second portion should
include determining the cost per equivalent unit and allocating costs to the various
groups by the number of equivalent units in each. As a check, the total costs accounted
for by the department should equal the total costs assigned by the department to ensure
that costs incurred were allocated to the department.
19. Cards by Shannon has two departments, Printing and Packaging. On October 1, the
company purchased the materials needed for the month, which totaled $55,200. During
the month of October, the following materials were used: $25,000 of paper for the
Printing Department, $7,000 of ink for the Printing Department, and $16,000 of
packaging materials for the Packaging Department. Each department used $2,000 of
indirect materials for the month.
a. Prepare the journal entry to record the purchase of the materials.
Oct. 1 Materials 55,200
Accounts Payable 55,200
b. Prepare the journal entry to record the use of the materials during the month of
October.
Oct. 31 Work in Process-Printing 32,000

Work in Process-Packaging 16,000
Factory Overhead-Printing 2,000
Factory Overhead-Packaging 2,000
Materials 52,000
20. During October, employees of the Printing Department at Cards by Shannon worked a
total of 400 hours, while the Packaging Department employees worked a total of 250
hours. Employees in each department are paid an hourly wage of $10. Prepare the
journal entry to record the direct labor.

Wages Payable 6,500
21. On October 31, Cards by Shannon applied $5,200 of factory overhead to the Printing
Department and $3,900 of factory overhead to the Packaging Department. Prepare the
journal entry to record the transaction.

Factory Overhead-Printing 5,200
22. On October 25, the Printing Department transferred $9,100 of costs to the Packaging
Department. On October 26, the Packaging Department transferred $10,700 of costs to
Finished Goods. Prepare the journal entries to record the transfers.
Oct. 25 Work in Process-Packaging 9,100

Work in Process-Printing 9,100
26 Finished Goods 10,700
23. At the beginning of the month of August, Michael’s Camping Supply has $6,850 of
materials on hand. As of August 31, the company has $5,900 of materials on hand.
During the month, $5,250 of direct materials was transferred to the Production
Department and $3,200 of direct materials was transferred to the Finishing Department.
The Production Department used $500 of indirect materials, while the Finishing
Department used $750.
a. Prepare the journal entry at the beginning of the month to record the purchase
of the materials.
Aug. 1 Materials 8,750
Materials
6,850
8,750 9,700
5,900
b. Prepare the journal entry to record the transfer of materials.

Aug. 31 Work in Process-Production 5,250
Work in Process-Finishing 3,200
Factory Overhead-Production 500
Factory Overhead-Finishing 750
Materials 9,700
14 Chapter 18
24. During August, employees in the Production Department at Michael’s Camping Supply
worked a total of 320 hours, while employees in the Finishing Department worked a
total of 400 hours. In each department, 5% of the hours worked for the month are
considered to be indirect labor. The company pays employees at an hourly rate of $9.
Prepare the journal entry to record the costs.

Factory Overhead-Production 144
Factory Overhead-Finishing 180
Wages Payable 6,480
25. At the end of August, Michael’s Camping Supply applied $2,200 of factory overhead to
the Production Department and $2,650 to the Finishing Department. Prepare the
journal entry to record the application.

Factory Overhead-Production 2,200
Factory Overhead-Finishing 2,650
26. On August 15, $9,100 of work in process was transferred from the Production to the
Finishing Department. The Finishing Department had a beginning balance of $4,200 and
an ending balance of $5,000 for Work in Process. Use the costs incurred from Exercises
23-25 to prepare the journal entries for the transfer of costs to the Finishing
Department and to Finished Goods. Assume the costs transferred to Finished Goods
occur on the last day of the month.
Aug. 15 Work in Process-Finishing 9,100

Work in Process-Production 9,100
31 Finished Goods 17,570
Work in Process-Finishing
4,200
18,370 17,570
5,000
27. Pup’s Plus, a dog food manufacturer, has two departments, Mixing and Packaging. As of
May 1, the company’s materials account had a balance of $7,600. The same account had
a balance of $8,100 as of the end of the month. During the month, the Mixing
Department used $4,500 of direct materials and $900 of indirect materials. The
Packaging Department used $3,100 of direct materials and $1,050 of indirect materials.
a. Prepare the journal entry to record the purchase of materials, assuming it occurs
at the beginning of the month.
May 1 Materials 10,050

Materials
7,600
10,050 9,550
8,100
b. Prepare the journal entry to record the transfer of materials to each department
for the month.
May 31 Work in Process-Mixing 4,500

Factory Overhead-Mixing 900
Materials 9,550
Strategy: Under a process cost system, the cost of direct materials used in a department
should be allocated to the Work in Process in that department, which would increase the
work in process inventory of the department. If indirect materials are used, Factory
Overhead of the department should be increased to show the costs are incurred.
28. During the month of May, employees worked a total of 750 hours, 80% of which was in
the Mixing Department and the remainder in the Packaging Department. If the company
pays employees an hourly rate of $12, prepare the journal entry to record the cost
incurred as of the end of the month.

Wages Payable 9,000
Strategy: Like materials, cost of direct labor in a department should also increase the
work in process inventory of that department. Any indirect labor costs incurred should be
recorded as a debit to Factory Overhead, which will be applied to the department later.
16 Chapter 18
29. Conversion costs for the month of May in the Mixing Department totaled $9,000,
including the direct labor in Exercise 28. The conversion costs for the Packaging
Department totaled $2,450, also including direct labor. Prepare the journal entry as of
the end of the month to record the application of overhead to the departments.

Work in Process-Packaging 650
Factory Overhead-Mixing 1,800
Factory Overhead-Packaging 650
Strategy: Factory Overhead will increase the Work in Process of a department when
applied. The journal entry to record the application will increase Work in Process (with a
debit) and decrease Factory Overhead (with a credit) for the amount applied to the
department.
30. On May 27, $5,000 of costs was transferred from the Packaging Department to Finished
Goods. The company sold half of the goods on May 31. Prepare the journal entries to
record the transfer to and from Finished Goods.
May 27 Finished Goods 5,000

31 Cost of Goods Sold 2,500
Finished Goods 2,500
Strategy: To show transfers of work in process inventory among departments, debit

Work in Process for the department receiving the inventory to record the increase in cost
of inventory and credit Work in Process for the department transferring the inventory to
record the decrease in cost of inventory. If goods are transferred to Finished Goods,
increase the account using a debit, since it is also a type of inventory. Once goods are
sold, show the decrease in inventory with a credit to Finished Goods and an increase in
the expense of the inventory with a debit to Cost of Goods Sold.
31. Use the information below to calculate the direct materials and conversion costs per
equivalent units for the months of July and August to determine which costs should be
investigated further for inefficiencies in the production process. Round answers to two
decimal places. Assume production began on July 1, with no beginning inventory and
2,000 pounds are transferred to finished goods in the first month. During August, 2,900
pounds are transferred to finished goods. At the end of each month, the company has
2,000 pounds still on hand in work in process. With respect to conversion costs, work in
process is 65% completed as of August 1 and 75% completed as of August 31. All direct
materials are added at the beginning of the production process.
August July
Direct materials, cost $4,500 $4,400
Conversion costs 3,200 3,250
Total inventory in process $7,700 $7,650
August July
Whole Direct Conversion Whole Direct Conversion
Units Materials EU Costs EU Units Materials EU Costs EU
Beginning inventory 2,000 – 700 – – –
Started and completed 900 900 900 2,000 2,000 2,000
Transferred to finished goods 2,900 2,000
Ending inventory 2,000 2,000 1,500 2,000 2,000 1,300
Total pounds to be assigned costs 4,900 2,900 3,100 4,000 4,000 3,300
Direct materials cost per EU $1.55 $1.10

Conversion cost per EU $1.03 $0.98
The $0.45 increase in direct materials cost per equivalent unit and $0.05 increase in
conversion costs per equivalent unit is unfavorable and should be investigated.
18 Chapter 18
32. Use the cost of production reports for the months of August and September to prepare
a comparison of expenses on a per-unit basis, showing changes in percentages. Round
percentages to one decimal place. Determine which costs should be investigated further
for inefficiencies.
Cost of Production Reports

WFU Corporation—Finishing Department
For the Months Ended August 31 and September 30,
2015
September August
Direct materials $46,500 $48,000
Direct labor 26,000 25,000
Cleaning 1,600 1,200
Repairs 7,500 5,000
Indirect materials 2,450 2,500
Total $84,050 $81,700
Units completed 30,000 27,000
Cost per unit $ 2.80 $ 3.03
Finishing Department
Per-Unit Expense Comparisons
September August %Change
Direct materials $1.55 $1.78 –12.9%
Direct labor 0.87 0.93 –6.5%
Cleaning 0.05 0.04 25.0%
Repairs 0.25 0.19 31.6%
Indirect materials 0.08 0.09 –11.1%
Total $2.80 $3.03 –7.6%
The increase in cost of repairs and cleaning should be investigated. Although the
decrease in cost of materials is favorable, managers may need to inquire about the
change since the change in quality of materials may be causing the increase in repairs
and cleaning.
33. Using the information shown below, calculate the yield for August and September.
Round answers to two decimal places. Determine if the change is favorable or
unfavorable.
September August
Material input (tons) 67,500 22,500
Material output (tons) 64,350 20,750
95.33% 92.22%
The increase in yield is a favorable change, showing less waste.
Strategy: A change in cost can be determined by the change in cost per equivalent units
or by finding the cost per unit produced using a production report. An increase in cost
per unit would be unfavorable because the company is incurring more costs to produce
the same good, while a decrease in cost per unit would be favorable since the company
has found a way to produce the good without incurring as much in costs. However,
managers should ensure that decreases in costs are not causing costs to increase
elsewhere, such as the result of poor quality of materials. An increase in the yield is
favorable because it shows that the company is producing more goods per the amount
put into production by reducing waste and scrap.
34. Determine if each of the following descriptions is a characteristic of a just-in-time

production process.
a. Cross-training employees to perform many functions in the department
Yes
b. Goods move through the production process as the company has the inputs
needed
No
c. Decreased maintenance and repairs, increase in product quality
Yes
20 Chapter 18
35. A computer manufacturer produces finished goods once an order from a customer is
received. The goods begin in the Hardware Center, where the entire internal component
is built before moving the goods and materials to the Keyboard Center. In the Keyboard
Center, the keyboard and its functions are built and tested. The final stage is the
Finishing Center, in which the employees add the last components, test the computer,
and prepare it for delivery. Would this be considered a traditional or just-in-time
production process?
Just-in-time
36. On March 5, 2015, a backpack manufacturer has a large number of employees missing
from the Assembly Department. Although the Assembly Department will have lower
production for the day, the preceding departments in the production process continue
to produce at their maximum capacity in case the departments will have lower
production in the future. Would this be considered a traditional or just-in-time
production process?
Traditional
Strategy: Manufacturers cross-train employees under a just-in-time production process

so that the employees have a better understanding of the process and also increase
production (if a piece of equipment breaks, or another employee is out for the day). Just-
in-time production “pulls” goods through the process as needed, rather than “pushing”
goods through, as in a traditional process. Only producing goods as needed reduces
storage costs because the goods will be immediately transferred from one department
to the next.

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Chapter 18

Process Cost Systems

2. Total equivalent units of conversion costs

5. Shooz Manufacturers (information in Exercise 4) adds direct materials at the beginning

a. Determine the direct materials equivalent units.

b. Determine the conversion equivalent units.

6. During the period, the Production Department of Shooz Manufacturers incurred

Direct materials cost per EU = $31,600/7,900 EU = $4.00

Conversion cost per EU = $13,260/6,630 EU = $2.00

Completed and transferred to Packaging Department: $23,000

Units to be assigned costs:

Costs assigned to production:

Group 1 Beginning inventory in process 2,500

a. Determine the direct materials equivalent units.

b. Determine the conversion equivalent units.

Completed and transferred to Bottling Department: $91,750

Units to be assigned costs:

Costs assigned to Mixing:

Costs allocated to completed and partially completed

Beginning inventory in process 4,000

a. Determine the direct materials equivalent units.

b. Determine the conversion equivalent units.

Completed and transferred to Finishing Department: $31,000

Units to be assigned costs:

Costs allocated to completed and partially completed units:

Oct. 31 Work in Process-Printing 32,000

Oct. 31 Work in Process-Printing 4,000

Oct. 31 Work in Process-Printing 5,200

Oct. 25 Work in Process-Packaging 9,100

b. Prepare the journal entry to record the transfer of materials.

Aug. 31 Work in Process-Production 2,736

Aug. 31 Work in Process-Production 2,200

Aug. 15 Work in Process-Finishing 9,100

May 1 Materials 10,050

May 31 Work in Process-Mixing 4,500

May 31 Work in Process-Mixing 7,200

May 31 Work in Process-Mixing 1,800

May 27 Finished Goods 5,000

Strategy: To show transfers of work in process inventory among departments, debit

Direct materials cost per EU $1.55 $1.10

Cost of Production Reports

The increase in yield is a favorable change, showing less waste.

34. Determine if each of the following descriptions is a characteristic of a just-in-time

Strategy: Manufacturers cross-train employees under a just-in-time production process

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