VF is a small accounting firm supporting wealthy individuals in their preparation of annual income tax statements. Every December, VF sends out a short survey to their customers, asking for the information required for preparing the tax statements. Based on 24 years of experience, VF categorizes their cases into the following groups:

Group 1 (new customers, easy): 12 percent of cases

Group 2 (new customers, complex): 8 percent of cases

Group 3 (repeat customers, easy): 60 percent of cases

Group 4 (repeat customers, complex): 20 percent of cases

Here, easy versus complex refers to the complexity of the customers earning situation.

In order to prepare the income tax statement, VF needs to complete the following set of activities. Processing times (and even which activities need to be carried out) depend on which group a tax statement falls into. All of the following processing times are expressed in minutes per income tax statement.

Group	Filling			Initial Meeting			Preparation			Review by Senior Accountant			Writing
1		15			25			125			20			55
2		45			100			245			60			85
3		20			No meeting			80			5			25
4		40			No meeting			235			35			55

The activities are carried out by the following three persons:

Administrative support person: filing and writing.

Senior accountant (who is also the owner): initial meeting, review by senior accountant.

Junior accountant: preparation.

Assume that all three persons work eight hours per day and 20 days a month. For the following questions, assume the product mix as described above. Assume that there are 55 income tax statements arriving each month.

a. Which of the three persons is the bottleneck?

b. What is the (implied) utilization of the senior accountant? The junior accountant? The administrative support person? (Round the answers to 3 decimal places.)