What is the throughput accounting ratio of this product?
$ per hour
Selling price
50
Production cost
Material
10
Direct labour
15
Other variable costs
4
Fixed conversion costs
6
Total cost
35
Profit
The correct answer is: 1.6.
The throughput accounting ratio of the product is (sales - material cost) per time period/(labour + overhead) per time period = (50 - 10)/(15 + 4 + 6) = 40/25 = 1.6
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