Throughput accounting

I assume that this is on pager 59 of the Study Text, in which case it is difficult for me to help because I do not have the Study Text - only the Revision Kit (and it is not on page 59 of the Revision Kit). If the product mentioned is the only product produced in the process then throughput accounting would not really be relevant since it applies when there is limited time available. I can only assume that this is just one of the products being produced by the process, in which case the return per hour is relevant.

The return per factor hour is always done on hours. To do it per unit would not be per hour.