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Hi John,
I am referring to Dec 14 F5 paper, question 2 in section B (Glam co.)
How should one understand in such a question whether the labour cost of all staff should be taken for factory cost calculation or just the bottleneck staff?
Thanks in advance.
Regards,
NitinWe always take total factory costs – not just those in the bottleneck (just as when calculating the return per hour we take into account all material costs, not just those in the bottleneck).
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