w 11 Question 2 (10 Marks) Dream Pulls' is a specialist bakery company Rapid growth has led to bottlenecks in the factory due to lack of ovens. All products must pass through the ovens, but there is no space in the factory to install more ovens. The financial controller recently read an article suggesting that Throughput Accounting is useful for companies with high fixed costs. He has calculated throughput accounting ratios for each of the top six products as follows Product A B D E F TPAR 1.25 0.88 1.12 0.95 1.07 1.34 Required: A Briefly describe the Theory of Constraints which underpins throughput accounting (2 marks) B. Explain how the throughout accounting ratio is calculated (3 marks) C Discuss how Dream Puffs could use the throughput accounting ratios calculated by the financial controller to improve the company's financial performance ( 5 marks) 10 marks Fill in your answer here 13 Help Format BI UX* I. w 11 Question 2 (10 Marks) Dream Pulls' is a specialist bakery company Rapid growth has led to bottlenecks in the factory due to lack of ovens. All products must pass through the ovens, but there is no space in the factory to install more ovens. The financial controller recently read an article suggesting that Throughput Accounting is useful for companies with high fixed costs. He has calculated throughput accounting ratios for each of the top six products as follows Product A B D E F TPAR 1.25 0.88 1.12 0.95 1.07 1.34 Required: A Briefly describe the Theory of Constraints which underpins throughput accounting (2 marks) B. Explain how the throughout accounting ratio is calculated (3 marks) C Discuss how Dream Puffs could use the throughput accounting ratios calculated by the financial controller to improve the company's financial performance ( 5 marks) 10 marks Fill in your answer here 13 Help Format BI UX*