9-24 Capacity management. The following information is available concerning a one- product company: a Sales: 10,000 units a year. :The machine complex can operate a maximum of 8 hours a day. :1 The company can operate a maximum of 250 days a year. :The maximum production per day is 24 units. :The company is capable of processing 2,000 kg of raw material a year. One kg of raw material yields two nished products. :One worker produces one product per hour. A maximum of six workers can be employed. The working time per day is 8 hours. The normal capacity utilization is 100% of maximum capacity. 1. Which production factor is a bottleneck? What is the normal capacity utilization for this company? 2. Calculate the cost per product