41. Tony’s Income Tax Service personnel can estimate the time required to complete
customers’ tax returns by using the following time standards assuming all information is
available.
One morning, five customers are waiting, needing the following forms filled out. They
arrived in the order A-B-C-D-E.
Use the Excel Sequencing template to answer the following questions:
a. If these customers are processed on a FCFS basis, what is the flow time for each and the
average flowtime?
b. If SPT is used, how will these performance metrics differ?
First, compute the amount of time needed for each customer:
Customer Forms Time
A 1040 long, schedules A and B 35