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Sweet treats bakery December 2016

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Sweet treats bakery December 2016

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by John Moffat.
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  • March 22, 2018 at 5:18 pm #443494
    humai
    Participant
    • Topics: 757
    • Replies: 248
    • ☆☆☆☆☆

    Sir in this question, it was asked that which of the process is bottle neck activity. The answer was mixing but I did not undderstand

    Isn’t that the bottle neck process is the one which has most slow and has used most hours? Isn’t the answer should be baking?

    March 23, 2018 at 9:04 am #443561
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54721
    • ☆☆☆☆☆

    The cakes have to be made in batches.
    Therefore for maximum demand they will have to make 140/40 = 4 batches of Brownies (they can’t make part batches); 90/30 = 3 batches of Muffins, and 100/20 = 5 batches of Cupcakes.

    Therefore the time needed in baking for maximum demand is (4 x 120) + (3 x 110) + (5 x 120) = 1,410 minutes. There are 1,440 minutes available, so baking is not a bottleneck.

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