please answer with correct and detailed calculations and explanations. make sure supporting statements are also provided for each step and calculation.Information regarding Prime Drinks Ltd is as follows:Number of sold per day $=2,000$ Sales price per unit $=40\mathrm{.}00$Direct materials cost per unit $=24\mathrm{.}00$Other factory costs per day $=16,000\mathrm{.}00$BOTTLENECK: Number of hours used per day $=5$Required: Calculate the throughput accounting ratio $($TPAR$).$