Measures the quantity of output of production relative to the inputs

A) Cost of production report
B) Equivalent units of production
C) Manufacturing cells
D) Yield
E) Lean manufacturing

Yield

A measure of materials usage efficiency.

Equivalent Units

A concept used in process costing that converts partially completed units into a number of fully completed output units.

Manufacturing Cells

A layout design in manufacturing where machines and workers are grouped together to produce a specific product or component.