Throughput accounting

Hi sir
I’v watched your lecture completely and i got all of the topics and cases except the last calculation in your last lecture in throughput accounting
It says the ratio should be more than 1
But i couldnt understand its logic
If it was selling price per u divided by cost per u I could see the logic because selling price covers the costs and its 1 or more than 1 and its ok
But here is profit on costs and it says it should be more than one to cover the costs
I assumed that if the profit or return per hour is 0.5 and cost per hour hour is 2
Answer will be less than 1 but its ok
Because its profit/return and no selling price…

I think i misunderstood a part because it doesnt match with your lecture

I’ll be thankful if you help me in this way:)