Part IV TranslationBy making vehicles lighter in weight aluminum has greatly reduced the amount of fuel needed to move them, （Passage Two）

The advantage(s) of using wire rope lashing on vehicles aboard Ro-Ro vessels is that it__.

A.is lighter than chain

B.has a good working life

C.is not affected by temperature

D.All of the above

Sam Company Ltd. produces a range of products and absorbs production overhead using a rate of 168% on direct wages. The absorption rate was calculated from following budgeted figures:

＄

Direct wages 100,000

Fixed production overhead 90,000

Variable production overhead 78,000

Sam is making component W, which is an essential part of product M. The cost of making component W is as follows:

＄

Raw material 10

Direct wages 8

Production overhead 18

36

It is found that component W could be bought from an outside supplier at ＄21. It is unlikely to reduce any production costs even if component W is acquired from outside.

Required:

(a)Determine the overhead absorption rate.

(b)Advise whether the company should continue making component W or buy it from outside.

A、To begin with, taking part in student clubs will bring you a lot of opportunities of making friends.

B、To begin with, take part in student clubs will bring you a lot of opportunities of making friends.

C、Begin with, taking part in student clubs will bring you a lot of opportunities of making friends.

D、Begin with, take part in student clubs will bring you a lot of opportunities of making friends.

Part B

Below is a graph showing characteristics of liked best city. Look at the graph and write an essay of about 120 words making reference of the following points:

(1) Which city do you like best？

(2) Why？