ed 00 en A-Star Chemical Company produces Polymer 1 and Polymer 2 for industrial use by manufacturers to produce plastics and other compounds. The company is now experiencing an increasing trend of customer complaints regarding late deliveries from its factory. The production manager, Mr. Lee, plans to analyze the information and prepare a report before his next meeting with the company's top management. As a management accountant, the production manager calls you for a meeting to help him in completing his task. He provides you with the following information: The manufacturing of Polymer 1 and Polymer 2 goes through five processes, namely filtering, stripping. reacting, final filtering and mixing. The flow diagram for the manufacturing process of both products as follows. 1 2 Chemical A Price - $20 Chemical B Price - $25 Chemical Price = $15 Filter 120 Minutes Stripper 60 Minutes Filter 120 minutes Mix: Compound D 180 Minutes Stripper 120 Minutes Reactor 180 Minutes Reactor 240 Minutes Stripper 60 Minutes Final Filter 60 Minutes Final Filter 120 Minutes Polymer Polymer 2 3 The filtering, stripping, reacting, and mixing are handled by two skilled workers of each process. These are relatively skilled workers who could be replaced only with some difficulty. The workers in these four processes 3. The filtering, stripping, reacting, and mixing are handled by two skilled workers of each process. These are relatively skilled workers who could be replaced only with some difficulty. The workers in these four processes work 8 hours per day for 5 days per week and there are 4 weeks in a month. 4. In contrast the final filtering is handled by one unskilled part-timer worker who works for 45 hours per week, including 5 hours off for breaks and training. 5 The current demand for Polymer 1 and Polymer 2 and sales prices are as follows: Polymer 1 Polymer 2 Selling price RM105 RM150 Current demand (units per month) 60 40 6. Other factory costs are direct manufacturing labour RM257, and manufacturing overhead costs, RM329. Upon discussion with the production manager, you are required to prepare a short set of notes that can be used during the top management meeting, including the following: (show all workings) a. Compute total hours available per month for each process. (4.75 marks) b. Determine total hours required for each process in relation to the production of Polymer 1 and Polymer 2. (6.25 marks) c. Determine the bottle-neck process. Justify your answer. (1.75 marks) d. Compute throughput margin with a given constraint to determine the most profitable product mix. (3.25 marks) e. Interpret and comment on your results in (d) above. (3 marks) f. Prepare computations to determine the optimum production mix and maximum profit of A-Star Chemical Explain your results. (6 marks)