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qn is from progress test 1 2108-19 qn no 5

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › qn is from progress test 1 2108-19 qn no 5

  • This topic has 1 reply, 2 voices, and was last updated 6 years ago by John Moffat.
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    Posts
  • November 30, 2018 at 9:43 am #486548
    anassada999
    Participant
    • Topics: 15
    • Replies: 11
    • ☆

    A company makes product X which passes through three production operations A, B and C.
    Product X sells for $8 per unit and has a direct materials cost of $3 per unit.
    Total labour cost for the period is $10,000 and overheads for the same period amount to
    $14,000.
    Processing times per unit and maximum processing times available for the three operations
    are given below.
    Operations
    A B C
    Time per unit 3 mins 11 mins 6 mins
    Total capacity (mins) 30,000 50,000 80,000
    Calculate the throughput ratio for product X.
    I HAVE GONE THROUGH THE 2 VIDEOS OF THIS LECTURE
    i would like to know how do to find out the bottle neck scarce that is B from the qn

    November 30, 2018 at 3:59 pm #486593
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54674
    • ☆☆☆☆☆

    In operation A they are capable of making 30,000/3 = 10,000 units
    In operation B they are capable of making 50,000/11 = 4,545 units
    In operation C they are capable of making 80,000/6 = 13,333

    However many units they end up making, al the units must pass through all three operations, and since B is the lowest capacity it is B that is limiting production and is therefore the bottleneck resource.

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