$\mathrm{X}$ Limited manufactures a product that requires 1.5 hours of machining. Machine time is a bottleneck resource, due to the limited number of machines available. There are 10 machines available, and each machine can be used for up to 40 hours per week.

The product is sold for $\$ 85$ per unit and the direct material cost per unit is $\$ 42.50$. Total factory costs are $\$ 8,000$ each week.

Calculate

(a) the return per factory hour

(b) the TPAR.