Which the three persons the bottleneck

∎ Group 4 (repeat customers, complex): 30 percent of cases

Here, "easy" versus "complex" refers to the complexity of the customer's earning situation.

∎ Junior accountant: preparation

Assume that all three persons work eight hours per day and 20 days a month. For the following questions, assume the product mix as described above. Assume that there are 50 income tax statements arriving each month.