4. Yinu Inc. makes three different products, D, L and B and Department X has been identified as the bottleneck. In this department all three products use the same four machines which can only be operated eight hours a day and five days a week. Further information are given below: Product D Product L Product B Estimated 24,000 30,000 55,000 production (units) Selling price per E1.00 60.80 E1.20 unit Material costs per EO.25 EO.15 EO.28 unit Labour costs and E4 E0.20 E1 factory overhead cost for 10 units Hours required in 2 5 3 Department X for 100 units Monthly labour and factory overheads are constant at $18,500. a. Calculate the throughput accounting ratio for each of the three products. [6 marks] b. Advise the management of Vinu Inc. on the number of units to make for each product in a month. [3 marks] C. Comment on other factors Vinu Inc. could consider to maximise their operating profit given the bottleneck resource. [3 marks]