1. A manufacturing company identifies a production bottleneck: Materials $300,000, direct labor $200,000, variable overhead $100,000, fixed costs $150,000.
   • Requirements:
     • Apply throughput accounting principles to calculate the throughput contribution per unit.
     • Identify and analyze the impact of the bottleneck on production capacity and profitability.
     • Recommend strategies to alleviate the bottleneck and improve throughput.
     • Prepare a throughput accounting report considering bottleneck constraints.
     • Discuss the advantages of throughput accounting over traditional cost accounting methods in managing production constraints.