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MC Question 9
X Co uses a throughput accounting system. Details of product A, per unit, are as follows:
| Selling price | $320 |
| Material costs | $80 |
| Conversion costs | $60 |
| Time on bottleneck resource | 6 minutes |
What is the return per hour for product A?
A. $40
B. $2,400
C. $30
D. $1,800