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Actual output is 190 units and 16 units are on quality hold. What will be accepted output?

Answer and explanation

Correct answer: 174 units

Accepted output means the quantity that meets the applicable quality requirements and can be counted as usable production. Units placed on quality hold are not accepted at the time of measurement, so they must be deducted from total actual output. The calculation is: accepted output = actual output − units on quality hold = 190 − 16 = 174 units. Therefore option A is correct. Option D incorrectly treats every produced unit as accepted, ignoring the quality hold. Options B and C result from incorrect subtraction and do not represent the stated data. This distinction is useful in performance measurement because quantity alone is insufficient when some output is awaiting inspection or correction.

Related tags

Accepted OutputQuality HoldPerformance MeasurementMeasurement Of Actual PerformanceControllingBusiness StudiesClass 12 Mcq

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