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{"ops":[{"insert":"WAQ produces a single product, X, which passes through three different processes, A, B and C. The throughput per hour of the three processes is 12, 10 and 15 units of X respectively. The company works an 8-hour day, 6 days a week, 48 weeks a year. The selling price of X is \u00a3150 per unit and its material cost is \u00a330 per unit. Conversion costs are planned to be \u00a324,000 per week. \nRequired \n(a) Determine the throughput accounting (TA) ratio per day. \n(b) Calculate how much the company could spend on equipment to improve the throughput of process B if it wished to recover its costs in the following time periods. 2 years 12 weeks \n(c) Calculate the revised TA ratio if this money is spent. (10 marks\n\n"}]}
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