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Sam Company (SC) produces three (3) products A, B, & C. All three products utilize the same manufacturing facilities. Every year during the peak season,

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Sam Company (SC) produces three (3) products A, B, & C. All three products utilize the same manufacturing facilities. Every year during the peak season, SC will have to decide how to optimize its limited production capacity to cater for the increase demand. The limiting factor (bottleneck resource) is machine hours. SC current has a maximum of 2,000 machine hours per week. The following are weekly data on the three products: Selling price Material/unit Machine hrs/unit Weekly Demand B RM8.00 RM16.00 RM4.00 RM10.00 0.1 hr. 0.2 hr. 10,000 units 4,000 units RM12.00 RM 4.00 0.15 hr 6,000 units Budgeted weekly factory costs is RM50,000. A. Applying throughput accounting concept, determine the optimum weekly output for the three products and calculate the optimum weekly profit. (4 marks) Your answer I B. Recommend 2 ways SC can improve its throughput accounting ratio (TAR) and explain how your recommendation can help SC increase its TAR. (4 marks) Your

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