4 3 pts Fullcap plc makes a wide range of products in its factory but they involve two main processes: moulding and assembly. Information on one of their products, the Max-it, is shown below, along with the total annual figures for the factory. (per unit) Max-it Selling price 3,000 Direct material 1,200 Direct labour 250 Variable overhead 175 Fixed overhead 575 Profit 800 Time in moulding (hours) 3 Time in assembly (hours) 2 Total annual figures for the factory: Direct material cost Direct labour cost Variable overhead cost 2,250,000 1,500,000 300,000 1,200,000 Fixed overhead cost Total time available in moulding (hours) Total time available in assembly (hours) 7,500 6,000 Direct material cost Direct labour cost 2,250,000 1,500,000 Variable overhead cost 300,000 Fixed overhead cost 1,200,000 Total time available in moulding (hours) 7,500 Total time available in assembly (hours) 6,000 The Management Accountant has suggested that they use a throughput accounting approach and has correctly identified assembly as the bottleneck. Using a throughput accounting approach, what is the Throughput Accounting ratio for Max-it? (to 2 decimal places) O 3.10 O 3.44 O 1.80 O 1.62 O 1.50 Question 5 3 pts Nosyd plc is considering whether to develop either product X or product Y (they cannot develop both) and they have produced the decision tree below to help with the decision. (A copy of the image below is available in the attached file MA Decision tree Jan 22 exam.pdf) Product X -400k Product Y -600k Successful 60% Unsuccessful 40% Licence product -2,000k Product XX -200k Successful 40% 6,000k Unsuccessful 60% -500k -300k Successful 2,000k 70% Unsuccessful 30% -700k What is the expected value at point A? 650k 680k 620k Product X A -400k -600k Product Y B Successful 60% Unsuccessful 40% C Licence product Product XX -200k 2,000k Successful 40% Unsuccessful 60% 6,000k -500k -300k Successful 2,000k EUnsuccessful 70% 30% -700k What is the expected value at point A? 650k 680k 620k 590k 1,600k