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Big Cheese Chairs (BCC) manufactures and sells executive leather chairs. They are consider

Big Cheese Chairs (BCC) manufactures and sells executive leather chairs. They are considering a new design of massaging chair to launch into the competitive market in which they operate.

They have carried out an investigation in the market and using a target costing system have targeted a competitive selling price of $120 for the chair. BCC wants a margin on selling price of 20% (ignoring any overheads).

The frame. and massage mechanism will be bought in for $51 per chair and BCC will upholster it in leather and assemble it ready for despatch.

Leather costs $10 per metre and two metres are needed for a complete chair although 20% of all leather is wasted in the upholstery process.

The upholstery and assembly process will be subject to a learning effect as the workers get used to the new design.

BCC estimates that the first chair will take two hours to prepare but this will be subject to a learning rate (LR) of 95%.

The learning improvement will stop once 128 chairs have been made and the time for the 128th chair will be the time for all subsequent chairs. The cost of labour is $15 per hour.

The learning formula is shown on the formula sheet and at the 95% learning rate the value of b is -0·074000581.

Required:

(a) Calculate the average cost for the first 128 chairs made and identify any cost gap that may be present at

that stage. (8 marks)

(b) Assuming that a cost gap for the chair exists suggest four ways in which it could be closed. (6 marks)

The production manager denies any claims that a cost gap exists and has stated that the cost of the 128th chair will be low enough to yield the required margin.

(c) Calculate the cost of the 128th chair made and state whether the target cost is being achieved on the 128th chair. (6 marks)

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更多“Big Cheese Chairs (BCC) manufactures and sells executive leather chairs. They are consider”相关的问题

第1题

Whether at home or in a restaurant, meals in Brazil are sacred(神圣的) ; a time to ea

Whether at home or in a restaurant, meals in Brazil are sacred(神圣的) ; a time to eat, but also to share precious moments with family and friends. Now, here's a Brazilian custom I miss enormously: a decent, sit-down, leisurely-paced lunch and/or dinner. To this day, I have to keep reminding myself, "what's the big hurry? " and I confess that one of the things I look forward to, when I go to Brazil, is the "family" meal. We have a joke that, if you see people sitting around a table in the US, having lunch for longer than 1/2 hour, it must be a business lunch. And also, sitting at your desk and eating lunch while you work is incomprehensible to most Brazilians, who leave their offices to eat with their colleagues and friends in restaurants and cafes. You guess, lunch is usually a more substantial meal than in the U.S.

(68) For lunch and, depending on the location, also dinner, Brazilians have wonderful, inexpensive restaurants where home-style. meals are sold by kilo. You just pile the food on your plate and someone will weigh it for you. The same goes for desserts. You order drinks from your waiter and pay him at the end of your meal.

Dinner is served much later than in the U. S. In the big cities, children are a common sight in restaurants at night, since Brazilians will take their kids out to dinner at all hours. As a result of this and the traditional Sunday lunches, Brazilian kids learn table manners at an early age. For many of my Brazilian friends, dinner is a lighter meal of bread, cheese and cold cuts. So expect either type of meal.

In Brazil, people usually have meals______.

A.in a hurry at restaurants

B.in a leisurely manner

C.at their desk in the office

D.for less than 1/2 hour

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第2题

In the university Jim was a fast-tracker. He made good grades with little effort, and his
classmates thought of him "most likely to succeed". After graduation, he joined a large company and at first did well. However, he switched to several smaller companies where the same pattern developed time and again; well-liked, regarded as a fast tracker. People wonder why he isn't doing better.

Then there was Tom who was always regarded as "average. " However, he set his goals high, and then found a way to achieve his goal. Today he owns a million-dollar company.

Researchers have found that school performance is little related to job competence. Qualities like "steady and dependable" and "practical and organized" are more important.

"You don't need talent to succeed" , insist some experts. "All you need is a big pot of glue (胶水). You put some on your chair, you sit down, and you stick to every project until you've done the best you can do. "Average achievers stay glued to their chairs and postpone pleasure so they can receive future benefits. Many fast-trackers, on the other hand, expect too much too soon. When rewards don't materialize instantly, they may become disappointed and unhappy.

A fast-tracker in this passage refers to a person who______.

A.feels happy with everything

B.make others disappointed and unhappy

C.is an excellent student

D.learns new things quickly

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第3题

根据以下材料回答题 We found that bar at last.I didn&39;t have to ask again, for there

根据以下材料回答题

We found that bar at last.I didn&39;t have to ask again, for there it was in big red neon lettersover the window--Star Bar.There were some iron tables outside with plastic chairs around them.

A few people sat around, looking at a portable television set that someone had brought out of thebar.They were all in thin summer dresses or short shirts; even at that late hour it was stifling.Twothin dogs lay under one of the tables with their tongues out, and some of the women were fanningthemselves unenthusiastically(无精打采地) with magazines.

"He&39; s not here," I said, after a quick look around.The television was speaking out an ad-vertisement for a detergent(洗衣粉), and the people sitting round had their eyes glued to the pic-ture of a woman proudly showing how white her husband&39; s underwear was after having beenwashed.They took no notice of us at all.

"Well, what did you expect?" replied Fergus, yawning(打哈欠)." It&39; s only half past nine,and he said he would be here at nine.You ought to know Graig by this time.He&39; 11 turn up some-time after ten."

The writer and his friend__________. 查看材料

A.had never been to that bar before

B.did not know if they had come to the right place

C.asked somebody the name of the bar

D.had little difficulty in finding the bar

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第4题

A team of about 35 employees had come together for a team-building event. They were a young, bright and enthusiastic team. However, one of their chief problems was the fact that they wouldn't share information or solutions with each other, and the team leader thought they were too focused on themselves and not on the team. As a result, she brought them all into the cafeteria. All of the tables and chairs had been stored away, and fun decorations and hundreds of different colored balloons had been placed around the room. In the center of the room was a big box of balloons that hadn't been blown up yet. The team leader instructed everybody to pick a balloon, blow it up, and write their name on it, but they had to be careful not to burst the balloon. Although they were given a second chance if their first balloon popped, they were out of the game the second time round. In the end, about 30 team members wrote their names without their balloons popping. They were then asked to leave the room and, after five minutes, the team leader brought them back in and asked them to find the balloon with their name on it amongst the hundreds of other balloons in the room. After 15 minutes of searching, no one had found their balloon, and the team were told that they were then going to move on to the third round of the activity. In this round, each team member was instructed to find any balloon with a name on it and then give that balloon to the person whose name was on it. Within two minutes, everybody had their own balloon. The team leader summarized the activity thus: “We are much more efficient when we are willing to share with each other and much better at problem solving when we are working together, not individually”. Sometimes, members of teams create obstacles by focusing solely on their own pursuits and goals. Every member of the team should ask themselves on a regular basis what they are doing and what they can do for the team.

What was the event going to teach these employees?

A.Cooperating with other members is more efficient when they are working together.

B.Focusing on one’s own pursuits is not allowed in the workplace.

C.Failure of teamwork is caused by individuals.

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第5题

The chairs() in the living room.

A.are

B.is

C.for

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第6题

All the tables and chairs in this room()wood.

A.are made of

B.make of

C.are made by

D.make up of

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第7题

下列哪项不属于奶酪类制品?()

A.fresh cheese products

B.powdered cheese products

C.canned cheese products

D.cheese flavor products

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第8题

There ____ some cheese on the table, but there isn’t ____ bread. ()

A.are,some

B.is, some

C.is, any

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第9题

There are four chairs in the room, one in each_____.A. wallB. cornerC. sideD. edge

A. wall

B. corner

C. side

D. edge

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第10题

“cheese”是指()。

A.奶酪

B.黄油

C.酸奶

D.布丁

点击查看答案
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