Question No. 16 The following data relate to the single product made by Squirrel Ltd: Selling price per unit Direct material cost per unit Maximum demand (units) per period Time required (hours) in Process X, per unit Time required (hours) in Process Y, per unit The capacities are 35,000 hours in Process X and 42,000 hours in Process Y. The total factory costs are 105,000 in the period. Required: (a) Identify the process bottleneck. (b) Calculate the throughput accounting ratio. 16 10 40,000 1 1.5