Big Company showed that its average delivery cycle time was 31.4days, its manufacturing cycle efficiency was 0.9, its average move time was 0.5days, its wait time was 20.2days, and its average queue time was 0.2days.

Required(show 2 decimal places for working and answer):

(a)What is the average throughput time? (2 marks)

(b) What is the process time? (2 marks)

(c) What is the inspection time? (2 marks)

What is the main challenge in designing an activity-based costing system(less than 20 words)?(2marks)