Sparkle Co makes three different kinds of diamond jewellery: earrings, necklaces and rings. Each item goes through a three-step process: Step 1: A highly skilled craftsman makes the settings Step 2: A diamond specialist selects, cuts and fits the stones to the settings Step 3: An assistant polishes the item and packages it in presentation boxes The material costs incurred by Sparkle Co consist of the precious melals, uar... Is and packaging. Sparkle Co employs three craftsmen, two diamond specialists and two assistants. Each craftsman and diamond specialist earns $60,000 per annum and each assistant earns $25,000. The business is open for eight hours per day for 5 days per week for 50 weeks of the year. Other business costs which are general overheads amount to $100,000 per annum. The time each step takes per item is as follows: Sparkle Co uses throughput accounting and has correctly identified the bottleneck activity as the diamond specialists hours. What is the optimum number of necklaces for Sparkle Co to make per annum? 105 208 260 450 Sparkle Co makes three different kinds of diamond jewellery: earrings, necklaces and rings. Each item goes through a three-step process: Step 1: A highly skilled craftsman makes the settings Step 2: A diamond specialist selects, cuts and fits the stones to the settings Step 3: An assistant polishes the item and packages it in presentation boxes The material costs incurred by Sparkle Co consist of the precious melals, uar... Is and packaging. Sparkle Co employs three craftsmen, two diamond specialists and two assistants. Each craftsman and diamond specialist earns $60,000 per annum and each assistant earns $25,000. The business is open for eight hours per day for 5 days per week for 50 weeks of the year. Other business costs which are general overheads amount to $100,000 per annum. The time each step takes per item is as follows: Sparkle Co uses throughput accounting and has correctly identified the bottleneck activity as the diamond specialists hours. What is the optimum number of necklaces for Sparkle Co to make per annum? 105 208 260 450