4.1 Example: throughput accounting Process alpha is expected to be operational for eight hours per day and can produce 1,200 units of Xp Corrie produces three products, X, Y and Z. The capacity of Corrie's plant is restricted by process alpha hour, 1,500 units of Y per hour, and 600 units of Z per hour. Selling prices and material costs for each product are as follows. Product Selling price Material cost Throughput contribution S per unit $ per unit $ per unit 150 800 70 Y , 120 ..40 18.80 Z 300 100 200 Conversion costs are $720,000 per day. Required (a) Calculate the profit per day if daily output achieved is 6,000 units of X, 4,500 units of Y and 1,200 units of z. (b) Calculate the TA ratio for each product, Scanned with CamScanner