QUESTION Happy New limited produces three products using three different machines. The following information is available for three products for a period Y Z 20 15 10 Products Sales price($) Direct material ($) Direct labour ($) 8 5 4 5 3 2 Overheads 2 1 1 Estmated sales demand (units) 200 200 200 Machine 1 6 2 1 Machine 2 9 3 1.5 Machine 3 3 1 0.5 a. Required: Identify the bottle neck process and explain why it is called as a bottleneck resource Calculate throughput accounting ratio for the three products and rank the products Produce an optimal production plan and maximum profit b. C