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Hello John,
I’d like you to confirm this understanding of mine.
In the 2014 Dec F5 paper, question 2. The examiner calculated total Factory costs to be $306,400. I do not agree with this.
I think it should be the addition of the labour cost of the workers plus the ‘other salon costs’ divided by the total bottleneck time.
$106,400 + $40,000 + $28,000 + $12,000 = $186,400/7200 = $25.90 (Factory cost per bottleneck resource)
So, throughout ratio for ‘treatment’ would be
$68.0/$25.90 = 2.6
Is this correct?
The salaries given in the question are the salaries per person, so the total paid to senior stylists (for example) is 3 x $40,000 = $120,000.
However, if you read what the examiner has written in her answer, she realised that the salaries could be read differently and has actually written in italics that what you have done was equally acceptable and would get full marks.
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