XYZ Ltd is a leading manufacture of bone china cups. Recently, the company had conducted a comparative analysis, concluded that on an average, workers could produce 120 units per day. However, it has been noticed that they were producing only 80-90 units per day, due to lack of resources and obsolescence of machinery.
Who is responsible for the non-completion of work ?

Explanation

Company is responsible as it is not providing resources on time. Secondly, the work is conducted on obsolete or out dated machinery.