Product C = 500 units. 19. H Ltd. manufactures three products. The material Cost, selling price and bottleneck resource details per unit are as follows: Product X 66 Selling Price ) Material and other variable Cost() Bottleneck resource time (minutes) Product Y 75 Productz 90 30 40 24 15 15 20 Budgeted factory costs for the period are 2,21,600. The bottleneck resources time available is 75,120 minutes per period. Required: (i) Company adopted throughput accounting and products are ranked according to 'product return per minute'. Select the highest rank product. (ii) Calculate throughput accounting ratio and comment on it. [Nov 2010]