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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Bottleneck
Please help with understanding how the bottleneck was identified.
Process Wash Fill Cap Label
time per dozen (mins) 6 3 1.5 2
machine hrs available 1200 700 250 450
Product data
SP p.u 0.60
Direct Material p.u 0.18
Direct Labour p.u 0.02
Factory Fixed Cost $4120
which process is the bottleneck?
The maximum number that can be dealt with in the ‘wash’ process is 1200 / (6/60) = 12,000 dozen.
Similarly, the maximum in the ‘fill’ process is 700 / (3/60) = 14,000 dozen.
In the ‘cap’ process is 250 / (1.5/60) = 10,000 dozen,
and in the ‘label’ process is 450 / (2/60) = 13,500 dozen.
The total they are able to produce is therefore 10,000 dozen because it is limited by the ‘fill’ process and therefore the ‘fill’ process is the bottleneck.
I am using BPP revision kit and the answer indicated Cap as the bottleneck process.
It is Cap as should be perfectly obvious from my workings. I obviously mistyped and wrote Fill instead of Cap. Read the last line of my previous reply and substitute the word ‘Cap” for ‘Fill’.
