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We believe that sales will increase soon; (), production costs will be going up also.
Aso
Bthus
Con the other hand
Dhowever
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M company is a manufactory which produces toys.The budgeted production and sales of the company are both expected to be 200 units in the coming year, the budgeted selling price is $ 370 per unit. The following information mimes to the costs of producing 200 toys:
Per unit ($) Total ($)
Direct material costs 1 50 30 000
Direct labor costs 80 1 6 000
Variable production overheads 50 10 000
Variable selling and administration overheads 30 6 000
Fixed production overheads 6 000
Fixed selling and administration overheads 3 000
Requirement:
A.Calculate the total contribution margin.
B.Calculate the amounts of profit at the budgeted level of production.
C.Calculate the break - even point in units and the margin of safety.
D.If M company desires a profit of$4 800, calculate the number of units that it must produce and sell.
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Passage Two
Every year just after Christmas theJanuary Sales start.All the shops reduce their prices and for two weeks,theyare full of people looking for bargains.My husband and I do not normally go tothe sales as we don′t like crowds and in any case are short of money as we haveto buy lots of Christmas presents.
Last year,however,I took my husband with me to the sales at thelarge shop in the center of London.We both needed some new clothes and werehoping to find a television set.When we got to Oxford Street,it was so crowdedthat we decided to split up and meet again at the underground station.So Ileft my husband and started looking around the shops.Unfortunately all theclothes were in very large sizes and so were not suitable for me.But I did buya television at a very cheap price,so I felt quite pleased with myself.
When I arrived at thestation,my husband was not there.So I sat down in a nearby car6 to have a cupof tea.I quickly finished my tea when I saw my husband and went out to meethim.He looked very happy.Then I saw he was carrying a large and heavycardboard box."Oh,dear!"I thought.Yes,we had no new clothes buttwo televisions.We shall not be going to the sales again.
The husband and wife in the story__A.wished to buy a TV
B.went to the sales the year before
C.often went to the sales to buy clothes
D.were usually not short of money afterChristmas
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Passage Two
Every year just after Christmas theJanuary Sales start.All the shops reduce their prices and for two weeks,theyare full of people looking for bargains.My husband and I do not normally go tothe sales as we don′t like crowds and in any case are short of money as we haveto buy lots of Christmas presents.
Last year,however,I took my husband with me to the sales at thelarge shop in the center of London.We both needed some new clothes and werehoping to find a television set.When we got to Oxford Street,it was so crowdedthat we decided to split up and meet again at the underground station.So Ileft my husband and started looking around the shops.Unfortunately all theclothes were in very large sizes and so were not suitable for me.But I did buya television at a very cheap price,so I felt quite pleased with myself.
When I arrived at thestation,my husband was not there.So I sat down in a nearby car6 to have a cupof tea.I quickly finished my tea when I saw my husband and went out to meethim.He looked very happy.Then I saw he was carrying a large and heavycardboard box."Oh,dear!"I thought.Yes,we had no new clothes buttwo televisions.We shall not be going to the sales again.
After their day′s shopping,they__A.were happy with their bargains
B.had got everything they wanted
C.got more than they had hoped for
D.had to go back to the sales the nextday
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Passage Two
Every year just after Christmas theJanuary Sales start.All the shops reduce their prices and for two weeks,theyare full of people looking for bargains.My husband and I do not normally go tothe sales as we don′t like crowds and in any case are short of money as we haveto buy lots of Christmas presents.
Last year,however,I took my husband with me to the sales at thelarge shop in the center of London.We both needed some new clothes and werehoping to find a television set.When we got to Oxford Street,it was so crowdedthat we decided to split up and meet again at the underground station.So Ileft my husband and started looking around the shops.Unfortunately all theclothes were in very large sizes and so were not suitable for me.But I did buya television at a very cheap price,so I felt quite pleased with myself.
When I arrived at thestation,my husband was not there.So I sat down in a nearby car6 to have a cupof tea.I quickly finished my tea when I saw my husband and went out to meethim.He looked very happy.Then I saw he was carrying a large and heavycardboard box."Oh,dear!"I thought.Yes,we had no new clothes buttwo televisions.We shall not be going to the sales again.
The phrase"split up"in thesecond paragraph means___.A.break apart
B.cause to break
C.become pieces
D.go in different directions
Every year just after Christmas theJanuary Sales start.All the shops reduce their prices and for two weeks,theyare full of people looking for bargains.My husband and I do not normally go tothe sales as we don′t like crowds and in any case are short of money as we haveto buy lots of Christmas presents.
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B:decrease
C:stop
D:control
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We believe that sales will increase soon; (), production costs will be going up also.A、soB、thusC、on the other handD、however
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() is an inventory strategy companies employ to increase efficiency and decrease waste by receiving goods only as they are needed in the production process, thereby reducing inventory costs.A、Enterprise Resource PlanningB、Efficient Consumer ResponseC、Just in TimeD、Quick Response
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单选题Our annual sales revenue has()since we began international trade.A
quadrupledB
grow by three timesC
got almost four times largerD
just gone up four times
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单选题We believe that sales will increase soon; (), production costs will be going up also.A
soB
thusC
on the other handD
however
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