Dustco Pra exports cases to Spain. Each pallet of cases costs GHS2, 000 in material costs and are sold for GHS3, 000. Production and sales are limited by a shortage of highly trained quality control inspectors. Only 200 inspection hours are available per week. Every pallet is inspected and an inspection takes 30 minutes.

Other factory costs are GHS300, 000 per week.

Required:

Calculate the throughput accounting ratio.