Mathematics · Throughput Accounting

A manufacturing firm operates a bottleneck process. The operational data for Product K is given below: Selling Price: $150 per unit Direct Material Cost: $30 per unit Total Operating Expenses (excluding materials): $275,000 per month Throughput Time (at bottleneck): 0.5 hours per unit Total available time at the bottleneck: 2,500 hours per month What is the Throughput Accounting Ratio (TPAR) for Product K?