Gbenga Ltd makes four different types of products: Alpha, Beta, Charlie and Delta. Process B has been identified by the management as the bottleneck. In Process B, there are only seven machines available for eight hours a day, five days a week and 50 weeks a year. Further information is given below:

The management of Gbenga Ltd assume that labour and factory overhead costs are fixed at 152,300 per year. a.Calculate the throughput contribution per unit for the four products. [3 marks] b.Calculate the throughput contribution per bottleneck hour for the four products. [3 marks] c.Calculate the throughput accounting ratio for the four products. [3 marks] d.Based on the results, comment on the number of units of each product Gbenga Ltd should produce next year.

Alpha 5,000 Beta 8,000 Charlie 10,000 Delta 4,000 Estimated annual production (units) Selling price per unit Material costs 30 20 12 9 17 6 5 4 per unit 6 2 1.20 1 Labour costs and factory overhead cost per unit Machine hours required to complete 10 units in Process B 10 7 5 6