Problem 9 Two articles, A and B, are manufactured in a department of XYZ Co. Ltd. Their specifications show that 2 units of A and 8 units of B can be produced in one hour. The budgeted production for a month is 400 units of A and 1,600 units of B. Actual production during the month is 600 units of A and 2,000 units of B. Actual hours spent in production were 480. There were 25 working days specified in the budget. However, actually worked days were 26 during the month. Your are required to calculate the following ratios: (a) Activity Ratio (c) Efficiency Ratio (b) Capacity Ratio (d) Calendar Ratio