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Question Marks 20 a Orange Lid produces two products details for which are below MAX MARA Selling Prices 200 175 Materials/Units 50 45 Other costs incurred in production: Labor $30.000 Machine maintenance $23.000 Factory Rem $150,000 Electricity 567.000 The machine used in the assembly of both products is old and breaks down from time to time. For the year it is available for a maximum of 2000 hours Required: Explain what betile neck resource is and calculate the cost pet factory hour for the machine in the assembly department (Marks 5) b. Each unit of MAX requires 30 minutes of machine titte in the assembly department and each unit of MARA requires 1 hour Required: Calculate the throughput accounting ratio for each product and recommend which should be given production priority (Marks 4 a Illustrate what would happen to the throughput accounting ratio for product MARA if the materials cost per unit were to decrease by 20% (Marks 3) & Discuss the concept of throughput accounting and its underlying assumptions. (Marks 4) c. Explain the concept of contribution per unit of limiting factor and how it differs from "return per factory hour' as computed in part (b) (Marks 4)