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Hi John,
I hope that you are keeping well.
Could you please help me with the below? In Dec 13 Q2 section a) cost per factory hour is
12 000 000/2700hours (12x5x50x90% hours).Could you please tell me where the 90% is coming from? I can see that below in the question they say that Machine C is 85% utilised and Machine M and A are 90% . Does that matter for the above calcs?
This is probably something very simple but I just cannot get my head around it.
Thank you very much!
Paula
Hi John,
Sorry but actually I think know what the 90% relates to. Because Machine M is the bottleneck resource we need to take into account that is only 90% utilised.
Paula
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