Throughput accounting question

Q = Justin thyme manufactures four products A,B ,C,D. Details of sales prices, costs and recources requirement for each of the product are as follows: Product A. Product B. Product C. Product D Sales price. 1.40 .80 1.2 2.8 Material cost. .60 .30 .60 1.00 Direct labour cost. .40 .20 .40 1.00 Minutes Minutes Minutes Minutes Machine time p.u 5 2 3 6 Labour time p.u. 2 1 2 5 Units Units Units Units Weekly sales demand 2000 2000 2500 1500 Machine time is a bottleneck resource and the maximum capacity is 400 machine hours each week. Operating costs, including direct labour costs, are 5440 each week. Direct labour costs are paid for a 38 hour week with no overtime. a) determine the quantities of each product that should be manufactured and sold each week to maximize profit and calculate the weekly point. b) calculate throughtput accounting ratio at this profit-maximising level of output and sales. -I have understood very well sir what u explained in your lecture AND THATS WHY I AM ABLE TO DO TILL STEP 5 = allocate resources using ranking but in this question i am not understanding why we multiply machine hours = 400*60 = 24000 -i have done till step 5 but last step =allocate resources using ranking ....= in this my balancing Figure of product A is not coming correct -in this why we r not factory cost 38*12 -direct labour Cost each week so why we do not multiply 5440*7 Thank you in advance sir...god bless u always