TPAR

Hi Dear Tutor, I have question I took this example from Bpp study text throughput section example 3.1 question name WR Co Product---Units---BRH unit----Total hours---TP p.u-----Total TH B----------4000------0.2------------800--------------5$-----------4000 c---------5000-------0.3-----------1500-------------4$-------------6000 A(BF)--3400---------0.5---------1700-------------3.20$--------5440 -------------------------------------------------------------------------15440 Product-------------------------------A---------------------------B-----------------------C TH p.m.h------------------------------3.20$----------------------5$-------------------------4$ operating cost inclduing labor cost=10880 Part 1 Product---------------------------------A--------------------------B-------------------------C operating cost-------------------10880----------------------10880----------------10880 Total hours--------------------------800-----------------------1500----------------1700 cost per hour--------10880/800=13.6-------10880/1500=7.25333--------10880/1700=6.4 TH p.m.h------------------------------3.20$----------------------5$-------------------------4$ TPAR-------------------3.20/13.6=0.24------------------5/7.25333=0.69------------4/6.4=0.625 or Part 2 Total throughput-15440 total hours----4000 throughput per hour =3.86 Total operating cost-10880 total hours ---4000 operating cost per hour=2.72 TPAR=3.86/2.72=1.42$ or Part 3 TH p.m.h------------------------------3.20$----------------------5$-------------------------4$ operating cost per hour-----------2.72------------------------2.72----------------------2.72 TPAR==================1.18===============1.84==============1.47 is this possible to find cost per factory's hour based on each product in part 1 solution? is this possible to find total throughput per hour by dividing total hours and divide it into 2.72 in part 2? is cost per factory hour should be for each product 2.72 in part 3?