3.3 (2 marks) The following information for producing one unit of product H is available for BH Ltd:

N$ Selling price 320

Material costs 80

Conversion costs 60

If BH Ltd uses throughput costing and the time on bottleneck resource is 0.1 hours, calculate the return per factory hour of product H.

A N$40

B N$2 400

C N$30

D N$1 800