A company manufactures Product Q, which sells for $50 per unit and has a material cost of $14 per unit and a direct labour cost of $10 per unit. The total direct labour budget for the year is 18,000 hours of labour time at a cost of $10 per hour. Factory overheads are $1,620,000 per year. The company has identified machine time as the bottleneck in production. Product Q needs 0.05 hours of machine time per unit produced. The maximum capacity for machine time is 6,000 hours per year. What is the throughput accounting ratio for Product Q (to 1 dp)?
【参考答案及解析】
2.4 Throughput per unit of Product X = $(50 – 14) = $36. Throughput per bottleneck hour = $36/0.05 hours = $720 Factory costs per year = $1,620,000 + (18,000 × $10) = $1,800,000 Factory cost per bottleneck hour = $1,800,000/6,000 hours = $300 Throughput accounting ratio = $720/$300 = 2.40.
2.4 Throughput per unit of Product X = $(50 – 14) = $36. Throughput per bottleneck hour = $36/0.05 hours = $720 Factory costs per year = $1,620,000 + (18,000 × $10) = $1,800,000 Factory cost per bottleneck hour = $1,800,000/6,000 hours = $300 Throughput accounting ratio = $720/$300 = 2.40.