Fullcap plc makes a wide range of products in its factory but they involve two main processes: moulding and assembly. Information on one of their products, the Max-it, is shown below, along with the total annual figures for the factory, (per unit) Max-it Selling price 3,000 Direct material 1,200 Direct labour 250 Variable overhead 175 Fixed overhead 575 Profit 800 Time in moulding (hours) 3 Time in assembly (hours) 2 Total annual figures for the factory: Direct material cost 2,250,000 Direct labour cost 1,500,000 Variable overhead cost 300,000 Fixed overhead cost 1,200,000 Total time available in moulding (hours) 7,500 Total time available in assembly (hours) 6,000 The Management Accountant has suggested that they use a throughput accounting approach and has correctly identified assembly as the bottleneck. Using a throughput accounting approach, what is the Throughput Accounting ratio for Max-it? (to 2 decimal places) Fullcap plc makes a wide range of products in its factory but they involve two main processes: moulding and assembly. Information on one of their products, the Max-it, is shown below, along with the total annual figures for the factory, (per unit) Max-it Selling price 3,000 Direct material 1,200 Direct labour 250 Variable overhead 175 Fixed overhead 575 Profit 800 Time in moulding (hours) 3 Time in assembly (hours) 2 Total annual figures for the factory: Direct material cost 2,250,000 Direct labour cost 1,500,000 Variable overhead cost 300,000 Fixed overhead cost 1,200,000 Total time available in moulding (hours) 7,500 Total time available in assembly (hours) 6,000 The Management Accountant has suggested that they use a throughput accounting approach and has correctly identified assembly as the bottleneck. Using a throughput accounting approach, what is the Throughput Accounting ratio for Max-it? (to 2 decimal places)