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Throughput – mock exam

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Throughput – mock exam

  • This topic has 3 replies, 4 voices, and was last updated 10 years ago by John Moffat.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • May 30, 2015 at 11:55 am #250513
    marcie157
    Member
    • Topics: 4
    • Replies: 14
    • ☆

    Throughput Q:

    Co makes 2 products: X and Y.
    X Y
    SP 50 32
    Material 10 6
    Labour 20 15
    Assembly time 20min 15min
    Max demand 1500 units 1000units

    Total assembly time is limited to 600hrs. Using throughput, how many units Y should produce?

    First contribution:

    X: 50-10=40/0.3hrs=133.3, so X FIRST
    Y: 32-6=26/0.25hrs=104, Y SECOND

    X: 1500u*0.3=450hrs
    Y: 600u*0.25=150hrs

    Where am I getting wrong, as my answer of 600units does not match any of the mock exam?

    May 30, 2015 at 12:19 pm #250519
    Abdul
    Member
    • Topics: 15
    • Replies: 28
    • ☆

    Is the answer 400?

    May 30, 2015 at 1:41 pm #250535
    Lizzy
    Member
    • Topics: 2
    • Replies: 10
    • ☆

    Abdul is correct…

    For X you can make 3 per hour (20 mins pu x 3) so the contribution per hr is $40×3 = $120
    For Y you can make 4 per hour (15mins pu x 4) so the contribution per hr is $26×4 = $104

    So we would make X first as it is high contribution:

    Max demand is 1500 units which would take 1500/3 = 500 hours so 100 hours remaining for product Y, you can make 4 hours per unit for Y so 100hours x 4 units = 400.

    Hope this helps 🙂

    May 30, 2015 at 3:15 pm #250637
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54829
    • ☆☆☆☆☆

    Marcie:

    This is the fourth time you have asked the same question in the space of a day.

    I have answered you twice. Abdul and Lizzy have answer you on this posting.

    You must not keep asking the same question over and over again – it will not get answers any sooner. We answer within a few hours but you cannot expect it to be instant.

    For the last time – 20 minutes is not equal to 0.3 hours. It is 1/3 hour.

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