TPAR

Hi Dear Tutor, I have question

I took this example from Bpp study text throughput section example 3.1 question name WR Co

Product—Units—BRH unit—-Total hours—TP p.u—–Total TH
B———-4000——0.2————800————–5$———–4000

c———5000——-0.3———–1500————-4$————-6000

A(BF)–3400———0.5———1700————-3.20$——–5440
————————————————————————-15440

Product——————————-A—————————B———————–C
TH p.m.h——————————3.20$———————-5$————————-4$

operating cost inclduing labor cost=10880

Part 1

Product———————————A————————–B————————-C

operating cost——————-10880———————-10880—————-10880

Total hours————————–800———————–1500—————-1700

cost per hour——–10880/800=13.6——-10880/1500=7.25333——–10880/1700=6.4

TH p.m.h——————————3.20$———————-5$————————-4$

TPAR——————-3.20/13.6=0.24——————5/7.25333=0.69————4/6.4=0.625

or

Part 2

Total throughput-15440
total hours—-4000
throughput per hour =3.86

Total operating cost-10880
total hours —4000
operating cost per hour=2.72

TPAR=3.86/2.72=1.42$

or

Part 3

TH p.m.h——————————3.20$———————-5$————————-4$

operating cost per hour———–2.72————————2.72———————-2.72

TPAR==================1.18===============1.84==============1.47

is this possible to find cost per factory’s hour based on each product in part 1 solution?
is this possible to find total throughput per hour by dividing total hours and divide it into 2.72 in part 2?
is cost per factory hour should be for each product 2.72 in part 3?