D14 Q2 (Glam Co)

a) Assistant Senior Stylist Junior Stylist

Staffs 2 3 2
Hours per unit
Cut 0.1 1 0.5
Treatment 0.3 1.5 0.5
Activity per hour
Cut 10 1 2
Treatment 3.33 0.66 2
Hours Available 4800 7200 4800
Total Activity
Cut 48000 7200 9600
Treatment 15984 4752 9600

As can be seen from above calculation, senior stylists perform the lowest amount of their activity thus constitutes t

b) Cuts Treatment
Return per Factory Hour 59.4 68
Cost per Factory Hour 42.56 42.56
Throughput Accounting Ratio (TPAR 1.40 1.60
heir activity thus constitutes them being a bottleneck activity.
 D13 Q2 (Solar System Co)
a) Large Panels Small Panels
Return per Factory Hours 5928.57 4400.00
Cost per Factory Hours 4444.44 4444.44
Throughput Accounting Ratio (TPAR) 1.33 0.99

Large Panels are profitable because the TPAR is larger than 1, thus viable for continuing production.
Small Panels are not profitable because the TPAR is lower than 1. S Co should produce the minimum amount of this
Additional steps should be taken to increase the non existent profitability of Small Panels such as increase the sellin

b) Units Hours needed

Minimum Amount: Small Panels 1000 600
Large Panels 1500 2100

RM
1000 Small Panels 2640000
1500 Large Panels 12450000
Factory Cost -12000000
3090000
s viable for continuing production.
S Co should produce the minimum amount of this product only to follow the governement scheme to reduce losses.
fitability of Small Panels such as increase the selling price (as this is not a condition of government scheme) or reduce material usage or fix

Hours Available (2700)

2100
0
duce material usage or fixed cost.
 J11 Q5 (Thin Co)
a) Procedure C
Return per Factory Hour 2559.52
Cost per Factory Hour 291.49
Throughput Accounting Ratio 8.78

b) Optimum Product Mix Procedures Hours per Procedures Demand

Product B 800 1 800
Product A 600 0.75 600
Product C 504 1.25 1200

Maximum Profit per annum RM

Procedures A (800) 2123520
Procedures B (600) 1175639
Procedures C (504) 1612498
General Overheads -548000
Max Profit 4363656
Hours used Available Hours (1880) Return per Factory Hours
800 1080 2654.4
450 630 2612.53
630 0 2559.52
 J09 Q1 (Yam Co)
a) Pressing is the bottleneck Process. This is because Pressing slows down the production of other process
Pressing process took a lot longer time than other processes to produce all of the products and this causes

b) Product A Product B Product C

Return per Factory Hours 134.00 115.00 63.00
Cost per Factory Hours 90.00 90.00 90.00
Throughput Accounting Ratio 1.49 1.28 0.70
oduction of other process like stretching and rolling. It is like filling a bottle through a bottleneck.
products and this causes other processes to wait for the Pressing to finish its processing first before they can start processing the item.
ore they can start processing the item.