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| (b) F plc has now decided to determine the profit-maximising mix of products A and B based on the throughput accounting principle of maximising the throughput return per production hour of the bottleneck resource. Given that the variable overhead cost, based on the value (in $) which applies to the original estimated production/sales mix, is now considered to be fixed for the short/intermediate term: (i) Calculate the mix (of units) of products A and B which will maximise net profit and the value of that net profit. (7 marks) |