BL Question MN Ltd manufactures automated industrial trolleys, known as TRLs. Each TRL sells for $2,000 and the material cost per unit is $600. Labor and variable overhead are $5,500 and $8,000 per week respectively. Fixed production overhead costs are $450,000 per annum and fixed marketing & administration costs are $265,000 per annum. The trolleys are made on three different machines. Machine X makes the four frame panels required for each TRL. Its maximum output is 180 frame panels per week. Machine X is old and unreliable and it breaks down from time to time. It is estimated that, on average, between 15 and 20 hours of production are lost per month. Machine Y can manufacture parts for 52 TRLs per week and machine Z, which is old but reasonably reliable, can process and assemble 30 TRLs per week. The company has recently introduced a just-in-time (JIT) system and it is company policy to hold little work WIP and no finished goods inventory form week to week. The company operates a 40- hour week, 48 weeks a year. Required: Calculate the TPAR for the key resource for an average hour. BL Question MN Ltd manufactures automated industrial trolleys, known as TRLs. Each TRL sells for $2,000 and the material cost per unit is $600. Labor and variable overhead are $5,500 and $8,000 per week respectively. Fixed production overhead costs are $450,000 per annum and fixed marketing & administration costs are $265,000 per annum. The trolleys are made on three different machines. Machine X makes the four frame panels required for each TRL. Its maximum output is 180 frame panels per week. Machine X is old and unreliable and it breaks down from time to time. It is estimated that, on average, between 15 and 20 hours of production are lost per month. Machine Y can manufacture parts for 52 TRLs per week and machine Z, which is old but reasonably reliable, can process and assemble 30 TRLs per week. The company has recently introduced a just-in-time (JIT) system and it is company policy to hold little work WIP and no finished goods inventory form week to week. The company operates a 40- hour week, 48 weeks a year. Required: Calculate the TPAR for the key resource for an average hour