Compu Tax Alternatives is a tax preparation company. Based on the complexity of clients' tax situation they classify the clients into three groups. The data from previous years shows that on average this company has the following demand mix: Group 1 (30% of cases), Group 2 (15% of cases), Group 3 (55% of cases). In order to prepare the income tax statements, Compu Tax Alternatives needs to go through several activities, and the processing time of each activity varies for different groups. The following table summarizes this information (all numbers are expresses in minutes per case):

Group	Filing Time	Initial Meeting Time	Preparation Time	Review Time
1	10	30	70	20
2	30	90	100	30
3	40	0	200	5

The activities are performed by four persons:

• John, who is in charge of "Filing"
• Becky and Mary, who are in charge of "Initial meeting and Review". These two persons are cross-trained and work at the same speed.
• Ray, who is in charge of "Preparation"

Suppose that all four persons work eight hours per day and 25 days a month. Suppose

that there are 50 cases (in total in all three groups) each month.

1. What is the implied utilization of John?
2. What is the implied utilization of Mary?
3. What is the implied utilization of Rod?
4. Which resource is the bottleneck? Explain your answer.