A factory has a key resource (bottleneck) of Facility A which is available for 6,260 minutes per period. Data on the two products X and Y, and budgeted factory costs per week, is given in Table A.41 and Table A.42 Table A.41 Product data Product Selling price/unit Material cost/unit Time in Facility A s s Minutes X 7 4 1 Y 7 3.5 2 Table A.42 Budgeted Factory costs per week s Direct labour 5,000 Indirect labour 2,500 Power 350 Depreciation 4,500 Space costs 1,600 Engineering 700 Administration 1,000 Calculate: a) Total factory costs (TFC). b) Cost per factory minute. c) Return per factory minute for both products. d) Throughput Accounting (TA) ratios for both products. [13 marks]