28. What is the return per factory hour of Product B?

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Yam Co uses throughput accounting. The company is involved in the processing of sheet metal into products A, B and C using three processes: pressing, stretching and rolling. The factory has many production lines, each of which contains the three processes. Raw material for the sheet metal is first pressed, then stretched and finally rolled. The processing capacity varies for each process and the factory manager has provided the following data: Processing time per metre in hours Product A Product B Product C Pressing 0.50 0.50 0.40 The total annual processing hours for the factory is 225,000. On average, one hour of labour is needed for each of the 225,000 hours of factory time. Labour is paid $10 hour. The raw materials cost per metre is $2.50 for product B. Other factory costs (excluding labour and raw materials) are $18,000,000 per year. Selling prices per metre are $60 for product B. The return per factory hour of product A is $134. Yam carries very little inventory. Pressing has been identified as the bottleneck. per