TechSmart Inc. produces computer hardware components and utilizes throughput accounting for performance evaluation. The company identifies the following bottleneck resources:

• Machine A: Capacity of 10,000 units per month
• Machine B: Capacity of 15,000 units per month

During the month, TechSmart Inc. produced 8,000 units using Machine A and 12,000 units using Machine B. Determine the throughput contribution and bottleneck hours for each machine. Evaluate the company's performance based on throughput accounting principles.