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PMThroughput Accounting

NNikita6y ago
Question - After manufacture, each heater has to go through three processes: 'Assembly', 'Quality Control' and 'Packaging'. The following information is available for the three heaters: Alpha Beta Gamma Sales price per unit $2.00 $2.25 $1.75 Direct materials cost per unit $0.50 $0.81 $0.35 Direct labour cost per unit $0.30 $0.60 $0.50 Machine time per unit: Assembly (in minutes) 2 3 2.5 Quality Control (in minutes) 3 4 2 Pa After manufacture, each heater has to go through three processes: 'Assembly', 'Quality Control' and 'Packaging'. The following information is available for the three heaters: Alpha Beta Gamma Sales price per unit $2.00 $2.25 $1.75 Direct materials cost per unit $0.50 $0.81 $0.35 Direct labour cost per unit $0.30 $0.60 $0.50 Machine time per unit: Assembly (in minutes) 2 3 2.5 Quality Control (in minutes) 3 4 2 Packaging (in minutes) 4 5 3 Weekly sales demand 1,000 units 1,500 units 850 units Operating expenses, including labour, are $4,000. The maximum hours available for the machines are 150 hours (Assembly), 170 hours (Quality Control) and 250 hours (Packaging). As per the answer : The 'Assembly' hours needed for maximum production are 143.75. This is less than the 150 hours available. The 'Quality Control' hours needed for maximum production are 178.33, which is greater than the 170 hours available. So, 'quality control hours' is the limiting resource/bottleneck. The 'Packaging' hours needed for maximum production are 234.17. This is less than the 250 hours available. My Question is how did they calculated this max production like 143.75?
John MoffatJohn MoffatTutor6y ago#1
You know what the weekly sales demand is, and you know the assembly time per unit. Therefore the time needed for maximum production is: ((1,000 x 2) + (1,500 x 3) + (850 x 2.5)) / 60 = 143.75 hours
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