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Throughput per time on key resource

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Throughput per time on key resource

  • This topic has 3 replies, 2 voices, and was last updated 4 years ago by John Moffat.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • August 2, 2021 at 4:02 pm #630167
    siawching
    Participant
    • Topics: 8
    • Replies: 5
    • ☆

    Dear Sir,
    Good day to you.

    This is a question from the BPP Revision Kit:-

    —–Scenario—-
    Corrie
    Restricted process: Alpha ( 8 hours per day: X=1200 units/hr, Y=1500 units/hr, Z=600 units/hr)

    Throughput contribution/unit: (X=$80, Y=$80, Z=$200)
    Conversion Costs: $720,000 per day

    What is the conversion cost per factory hour?
    Answer: $90,000

    If the question were to be changed to:
    What is the throughput per factory hour?

    What would the answer be?

    Just a hypothetical question to cover my areas of doubt.
    Appreciate your kind help Sir

    August 3, 2021 at 8:15 am #630213
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54765
    • ☆☆☆☆☆

    X gives a throughput contribution of $80 per unit and they produce 1,200 units per hour.

    Therefore the throughput contribution per hour is 1,200 x $80 = $96,000.

    It would be similar workings for each of Y and Z.

    August 4, 2021 at 3:23 am #630323
    siawching
    Participant
    • Topics: 8
    • Replies: 5
    • ☆

    Dear Sir,

    Thank you for your time
    Well understood

    Have a nice day ahead 🙂

    August 4, 2021 at 8:24 am #630341
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54765
    • ☆☆☆☆☆

    You too 🙂

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • The topic ‘Throughput per time on key resource’ is closed to new replies.

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