The accounting manager has requested you to calculate the throughput time, delivery cycle time, and MCE. The following average times have been recorded for the last four months: Process time per unit | Wait time per order before start of production Inspection time per unit Move time per unit Queue time per unit Average per Month (in days) Feb Mar Apr May 2.16 2.28 2.4 2.52 | 24.6 | 22.8 | 21 | 19.2 0.72 0.84 0.84 0.72 0.48 0.48 0.36 0.48 18.046.96 6 5.16 Required: 1. Compute the following for each month: a. The throughput time. b. The delivery cycle time. c. The manufacturing cycle efficiency (MCE). (24 marks) 2. Evaluate the company's performance over the last four months. Explain with four reasons (less than 35 words). (12 marks)