Stream Company’s standard rate for factory workers is set at $5 per hour. The standard tim

e allowed to produce one unit of product is 20 minutes. During the period, 4,800 units were produced and the factory workers were paid $5.25 per hour. The actual hours paid were 1,560. what is the labor rate variance?

A、$390 A

B、$190A

C、$190F

D、$390F

e allowed to produce one unit of product is 20 minutes. During the period, 4,800 units were produced and the factory workers were paid $5.25 per hour. The actual hours paid were 1,560. what is the total labor cost variance?

A、$390 A

B、$190 A

C、$190 F

D、$390 F

e allowed to produce one unit of product is 20 minutes. During the period, 4,800 units were produced and the factory workers were paid $5.25 per hour. The actual hours paid were 1,560. what is the labor efficiency variance?

A、$200F

B、$210A

C、$210F

D、$200A

听力原文：W I'm here at the public library where For Our Kids is holding their second annual book drive. We're talking to Mark, the primary organizer. Can you tell us about your organization?

M Yes, For Our Kids was started 2 years ago. We collect books, toys, and school supplies for children who are less privileged.

W What can community members do to help with the book drive?

M We're taking all children's books in new and slightly used condition. You can drop them off at the library until the end of the month.

What is For Our Kids?

A．A daycare program

B．A tutoring program

C．A charity organization

D．A children's activity club

The idea that the demand for auto workers stems from the demand for automobiles is______.

A．the value of the marginal product of auto workers

B．derived demand

C．indirect demand

D．output demand

听力原文： The school officials state that the new engineering building on the school grounds is finally coming to its completion. The engineering students who have attended classes in the Hailey Building on the south side of the campus will be able to enjoy their new classrooms in the Thompson Building beginning next month. We are extremely sorry for the delay and inconvenience. However, we believe that once the project ends, the engineering students will truly believe that it was worth their wait. The new building will have large classrooms along with the most up-to-date equipment, central heating, and air-conditioning. And lastly, in regard to the available parking spaces on the campus, an additional parking structure in the form. of a tower is planned to be erected to alleviate any overcrowding. The start of this construction will begin later this month and is expected to take roughly six months.

When is the new engineer building expected to open to students?

A．This week.

B．At the end of this week.

C．Next month.

D．In six months.

?Look at the statements below and at the five extracts from an article about Innovation.

?Which article (A, B, C, D or E) does each statement 1—8 refer to?

?For each statement 1—8, mark one letter (A, B, C, D or E) on your Answer Sheet.

?You will need to use some of these letters more than once.

A

Innovation is the key to continued prosperity. Although the United states is experiencing a lengthy economic boom, its capacity for innovation per capita is losing ground. Ranking first in 1995 in innovation among 17 countries, the United States is projected to drop to fifth place by 2002 if present trends continue, according to the Organization of Economic Cooperation and Development(OECD). To compete effectively in international markets, nations as well as organizations must make innovation a priority.

B

The goal is for your organization to change the rules, structure, and speed of its industry so that your competitors are thrown into chaos. Because your organization initiated the change, it more than likely understands the new rules and structure introduced into the marketplace as it copes with changes in speed. Temporarily at least, your organization will be ahead of the competition. This technique has been used by the military since ancient times. The idea is to confuse the enemy. While the opponent is digging out of the confusion, the organization in the offensive position seizes the dominant position.

C

One contemporary technique that changes the marketplace rules, structure, and speed is innovation—all organization's trump card. When the microchip was invented, Intel was able to gain power over the competition because it capitalized on an innovation. Microsoft innovated the concept of a dominant operating system in personal computers. By capitalizing on innovations, these companies were able to become leaders in their industries while their competitors were temporarily in chaos trying to find their way out. If an organization is offering the same products and services in the same way that it did three years ago, it's on its way to obsolescence or may already be obsolete. Let's answer three questions about innovation.

D

What is innovation? Innovation is the tangible result of creativity—the process that produces one or more innovations. Creativity is difficult to measure, but innovation is a product or service that is easily defined and measured. Why is innovation necessary? It is needed for survival and sustainability. Competition is stiff in the global market place that organizations not nurturing innovation will soon find themselves unable to respond to changing customer demands. Conversely, those organizations that make innovation a priority can dominate their industries and experience positive growth. Organizations in the 21st century must foster innovation.

E

How can an organization achieve a high degree of innovation? Innovation does not happen by itself. It must be intentionally cultivated. Great leaders realize this and work to develop all organizations friendly to innovative endeavors. This effort involves allocating a budget adequate for innovative activities, establishing a physical environment that promotes creativity, eliminating creativity inhibitors, recruiting creative people, grasping the big picture, involving the whole person, promoting new thinking, training experientially, and nurturing autonomy.

By capitalizing on innovations, many companies were able to become leaders in their industries.

The X-34 has a reusable lower stage and an expendable upper, the goal of designs is______.

AD Ltd manufactures and sells a single product, E, and uses a standard absorption costing system. Standard cost and selling price details for product E are as follows. $ per unit Variable cost 8 Fixed cost 2 10 Standard profit 5 Standard selling price 15 The sales volume variance reported for last period was $9,000 adverse. AD Ltd is considering using standard marginal costing as the basis for variance reporting in future. What would be the correct sales volume variance to be shown in a marginal costing operating statement for last period?

A、$6,428 (A)

B、$6,428 (F)

C、$12,600 (F)

D、$12,600 (A)