5. Gbenga Ltd makes four different types of products: Alpha, Beta, Charlie and Delta. Process Bhas been identified by the management as the bottleneck. In Process B, there are only seven machines available for eight hours a day, five days a week and 50 weeks a year. Further information is given below: Alpha 5,000 Beta 8,000 Charlie 10,000 Delta 4,000 30 20 12 9 17 6 5 4 1 Estimated annual production (units) Selling price per unit Material costs per unit Labour costs and factory overhead cost per unit Machine hours required to complete 10 units in Process B 6 2 1.20 1 10 7 5 5 6 The management of Gbenga Ltd assume that labour and factory overhead costs are fixed at 152,300 per year. a. Calculate the throughput contribution per unit for the four products. [3 marks) b. Calculate the throughput contribution per bottleneck hour for the four products. [3 marks] c. Calculate the throughput accounting ratio for the four products. [3 marks] d. Based on the results, comment on the number of units of each product Gbenga Ltd should produce next year. [3 marks) [Total 12 marks]