题目
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)
第1题
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
第2题
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
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 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
第4题
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.
第6题
A.are made of
B.make of
C.are made by
D.make up of
第7题
A.fresh cheese products
B.powdered cheese products
C.canned cheese products
D.cheese flavor products
第8题
A.are,some
B.is, some
C.is, any
第9题
A. wall
B. corner
C. side
D. edge
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