Assume you are the management accountant for the Foleo Group. You have been called into a meeting with the Board of Directors to discuss the problems Foleo Retailing NZ is experiencing in meeting customer demand for the SliFone. You have been asked to undertake an analysis of the business processes involved in producing and despatching Foleo's phones to the NZ market, with the view to streamlining procedures. As a result of your initial investigations, you have itemised the below list of processes involved in supplying the NZ operation, along with the maximum capacity each process can deliver per month. Business Process Orders for phones processed by Sydney sales from NZ sales office Purchasing raw materials and components for sales order Inspecting raw materials and components for sales order Production time Quality assurance activities Packaging phones Moving orders to warehouse for despatch Shipping orders to NZ sales depot Distribution of orders to kiosks Maximum Output of (b) Bottleneck Process per month 280 orders 140 orders 98 orders 185 orders 200 orders 150 orders 95 orders 215 orders 250 orders (a) Explain the Theory of Constra-nts to the Board of Directors. According to this theory, what is the maximum number of SliFone orders that Foleo can deliver to the NZ kiosks per month? Why? (1 mark) (b) If the average demand for SliFones in the NZ market is 200 orders per month, then identify all the bottlenecks in this process that are impacting Foleo's ability to meet this demand. Indicate your answers in the last column of the table provided. (1 mark) (c) Based on the above analysis, make a recommendation to the Board on how business processes may be improved to meet Faleo Retailing NZ's required demand of 200 orders per month. (HINT: ensure you address at least 3 bottlenecks to maximise your marks for this marks)