Throuput Accounting

I do not have the Kaplan kit, only the BPP kit. The TPAR is the return per factory hour divided by the cost per factory hour, and so you do need the unit time in the bottleneck resource. Without being able to see the actual question and answer, I am afraid that I cannot really help. Have you watched my free lectures on throughput accounting? The lectures are a complete free course for Paper F5 and cover everything needed to be able to pass the exam well.