revision mock questionForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › revision mock questionThis topic has 3 replies, 3 voices, and was last updated 10 years ago by John Moffat.Viewing 4 posts - 1 through 4 (of 4 total)AuthorPosts November 17, 2014 at 7:57 am #210603 flotamlamboMemberTopics: 1Replies: 1☆The cost card per unit is as follows $ Materials 9 Labour(1hour) 6 Other production costs 8The selling price is $30per unit and each unit requires 6minutes of machine time.Machine time is the bottelneck resource.What is the return/factory hour in throughput accounting environment November 17, 2014 at 8:52 am #210613 maasMemberTopics: 14Replies: 14☆Is the answer $210 November 17, 2014 at 8:56 am #210616 flotamlamboMemberTopics: 1Replies: 1☆how do i calculate it November 17, 2014 at 10:06 am #210648 John MoffatKeymasterTopics: 57Replies: 54643☆☆☆☆☆The throughput is 30 – 9 = 21 per unit.The hours per unit are 6/60 = 0.1 hoursSo the return per factory hour (or throughput per hour) is 21 / 0.1 = $210(I suggest that you watch the free lecture on throughput accounting!)AuthorPostsViewing 4 posts - 1 through 4 (of 4 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In