A company manufactures a product which requires four hours per unit of
machine time. Machine time is a bottleneck resource as there are only ten
machines which are available for 12 hours per day, five days per week. The
product has a selling price of $130 per unit, direct material costs of $50 per unit,
labour costs of $40 per unit and factory overhead costs of $20 per unit. These
costs are based on weekly production and sales of 150 units.
What is the throughput accounting ratio?