Final answer:
When determining standard hours to make one unit, the decision to include setup, downtime, rest periods, and cleanup depends on the specific manufacturing process and desired efficiency. If these activities can be reduced or streamlined, they may not be included in the standard hours.
Step-by-step explanation:
When determining the standard hours to make one unit, it is important to consider what portion of the employee's time should be included. In this case, Samantha is questioning whether setup, downtime, rest periods, and cleanup should be part of the standard hours.
The decision to include these times in the standard hours depends on the specific manufacturing process and the desired level of efficiency.
For example, if setup time is significant and can be minimized through better organization or technology, it may be worth including in the standard hours. On the other hand, if the setup time is consistent and cannot be reduced, it may be more appropriate to exclude it from the standard hours calculation.
The same applies to other non-production activities like downtime, rest periods, and cleanup. If these activities are necessary and cannot be avoided, it may be more realistic to include them in the standard hours calculation.
However, if there are opportunities to streamline these activities and minimize their impact on production time, it may be more appropriate to exclude them.