A company manufactures a product which requires four hours per unit of machine time. Machine time is a bottle neck 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 $40per unit and factory overhead costs of $20 per unit.These costs rebased on weekly production and sales of 50 units.
What is the through put accounting ratio(to 2 decimal places)?
　　A1·33
　　B2·00
　　C0·75
　　D0·31
　　这是选自其中一道题干比较长的考题，来为学员们作为参考。学员们在考试的时候，如果碰到了类似题干较长的题目的时候，不用慌张。首先要做的就是明确问题中想考到的知识点道题是什么，本题的问法比较明确，就是考怎样计算through put accounting ratio，所以，学员们*9步就是先要反映出计算through put accounting ratio的公式是什么，即Return per limiting factor/Limiting factor cost per hour。
　　这样，再根据分子和分母分别去找题目中对应的数据进行相应的计算，切不可一拿到题目就开始盲目的计算和罗列数据，这样会导致学员们迷失计算方向，或者因为数据过多而丧失计算的准确性和浪费时间。学员们迷失计算方向，或者因为数据过多而丧失计算的准确性和浪费时间。