alleryStart learning →A bottleneck item sells for Rs 90, materials Rs 30, and takes 2 bottleneck minutes. Throughput per minute?
ARs 15
BRs 45
CRs 60
DRs 30
Answer & Solution
Correct answer: D. Rs 30
Throughput is 90 minus 30, which is 60, and spread over 2 minutes it is Rs 30 a minute.
Keep practising Cost Accounting
Browse all Cost Accounting questions for CA Final, or explore more Cost and Management Accounting topics.
Related questions
US regulations test an arm's length range using which measure?Which is a recognised transfer pricing method?Resale price is Rs 1,200 and the distributor's gross margin is 20% of resale price. TransfCost of a transferred item is Rs 800 and the cost-plus markup is 25% on cost. Transfer priThe balanced scorecard was originally designed mainly forThe Analog Devices scorecard was created by Art Schneiderman inCustomer retention rate fits which scorecard perspective?Hours of staff training per year fit which scorecard perspective?