A factory follows a process to make and assemble a product. There are two departments, processing and assembly. This is the information for the two departments:

	Processing	Assembly
Capacity per month	650 units	550 units
Monthly production	550 units	520 units
Material costs	$880,000	none
Labor costs	$80,000	$85,000
Fixed operating costs	$220,000	$260,000

The selling price of each assembled product is $6,000. Using the theory of constraints throughout margin and relevant costs, answer the following questions:

1) What is the throughput contribution per tonne?

2) If the processing department could change its system and produce maximum capacity per month, what would it be willing to pay?

3) If the assembly department could change its system and produce maximum capacity per month, what would it be willing to pay?