\begin{tabular}{|l|r|r|r|} \hline Process & Dailyhoursavailable & HoursneededperunitofY & \multicolumn{2}{l|}{HoursneededperunitofZ} \\ \hline A & 22 & 1 & 0.75 \\ \hline B & 22 & 0.75 & 1 \\ \hline C & 18 & 1 & 0.5 \\ \hline & & & \\ \hline Unitsoffinishedproductneededperday & & 10 & 16 \\ \hline \end{tabular} \begin{tabular}{|l|l|r|r|} \hline \multicolumn{2}{|l|}{ Required } & \multicolumn{2}{|c|}{ Marks } \\ \cline { 3 - 4 } \multicolumn{2}{|l}{} & Sub-total & Total \\ \hline 2.1 & Usingrelevantcalculations,explainhowthroughputcanbemaximisedinthissituation. & 10 & 10 \\ \hline 2.2 & Explainthesimilaritiesanddifferencesbetweenthroughputaccounting(TA)andtheoryofconstraints(TOC). & 4 & 14 \\ \hline Total & \multicolumn{2}{|c|}{14} \\ \hline \end{tabular}