編制和管會(huì)計(jì)信息

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-PAGE71–?NorthernMelbourneInstituteofTAFE(NMIT)2007COMMERCEDEPARTMENTINTERNATIONALPROGRAMSDIPLOMAOFFINANCIALSERVICES(FNS50107)PREPAREANDANALYSEMANAGEMENTACCOUNTINGINFORMATION(FNSACCT613B)AnswerstoexercisesSOLUTIONSTOEXERCISES棉Unit分One–致Vari抗able衣andA助bsorp嗚tion性Costi唉ng1.1忽a)Un語itco養(yǎng)stof狹prod租uctio曉n–A凝bsorp墾tion全轉(zhuǎn)Direc敬tmat迷erial復(fù)s榜董暴$150,陜000÷封100,成000u扶nits展衣=$1.侄50/克unit忌龜Direc呀tlab咱our殃晴葡$200,瞧000÷置100,偽000u代nits渴倡=$2.刪00/榴unit險(xiǎn)描Varia拴bleo劫verhe傍ad策飲$50京,000位÷100將,000透units覽虛=$0.龍50/協(xié)unit蹤屑Fixed誠over廉head迅竿正$100,改000÷崇100,群000u醫(yī)nits桶織=貍$1.00插/un兵it奔罩海消痕紗饞建惠昨$5.00推/un衣it桶b)Un洋itco卻stof妨prod奏uctio滴n–V角ariab王le客疾Direc攤tmat唉erial衡s和拖動(dòng)$150,炕000÷閘100,嶺000u芽nits打撿=$1.筒50/肆unit遙辦Direc機(jī)tlab歷our萌給易$200,斤000÷辜100,滿000u威nits終壓=$2.數(shù)00/懂unit斷慎Varia間bleo苗verhe秘ad障陜$50尺,000絨÷100泳,000必units制穴=贊$0.50鍵/un誰it蛇灑止題豆半?yún)膊f店$4.00衰/un血it常c)Cl駛osing隊(duì)inve島ntory侍–Ab陪sorpt袍ion平板20,00綁0uni奏tsx免$5.00慣脂=$10甩0,000艇d)Cl標(biāo)osing續(xù)inve甚ntory判–Va架riabl巾e粗蔥20,00都0uni蟻tsx殊$4.00庸京=$80送,000鋒_____惡_____滔_____姻_____逢_____為_____念_____廉_____堂_____壺_____茄_____肉____1.2馬a)Op平ening碧inve黎ntory嶺–Ab憐sorpt遼ion吸粥5,000帳unit煮sx$校2.40誼域=$12樂,000愈b)Cl抹osing樸inve題ntory殃–Ab覺sorpt膨ion鍬霉30,00菌0uni括tsx攤$2.40藍(lán)漏=$72眠,000巨c)Op出ening累inve燒ntory交–Va既riabl貓e惜哈5,000隊(duì)unit推sx$姻2.00炎掠=$10期,000禾d)Cl白o(hù)sing業(yè)inve豆ntory公–Va薦riabl鍋e勾閃30,00孤0uni傲tsx扭$2.00怎茫=$60播,000植_____搭_____播_____見_____列_____峰_____原_____內(nèi)_____賽_____隨_____劣_____取_____逢_1.3臉a)In喚come剖State渣ment跪form藥onth廟ended淚30鳳th講Apri臺(tái)l–A普bsorp漿tion逝Costi費(fèi)ng肥$弓$樸$甜Sales苗(40,曾000u億nits距x$22嫁)脊880,0罵00碗Less搖COGS:粒O住penin問ginv陰entor嚷y朱Nil幟P叔roduc顛tion嶼costs刻:速乖擺Direc皇tmat污erial康s拿(40,0尤00un同itsx伸$5)叛囑謹(jǐn)200,0伴00齊掩林Direc梨tlab澆our耗(40,0弓00un掘itsx錫$4)諷160,0僚00駱財(cái)監(jiān)Varia幸bleo茅verhe朱ad旬(40,0塔00un襪itsx宜$1)胖40,00音0遼差場(chǎng)Fixed僻over膨head捆(40,0額00un售itsx致$2)固80,00愿0挎480,0遠(yuǎn)00點(diǎn)480,0擊00逝L息essc偶losin難ginv省entor掌y賓Nil針480,0抄00小Gross膜Prof狼it秧400,0校00凡Less湊other修expe箱nses:詢F挽ixed暢selli六ng&悠admin易istra紀(jì)tion墨150,0謙00漠V胡ariab仙lese盡lling徐&ad瓜minis興trati乓on(4母0,000贊unit求sx$倍3)表120,0端00愚270,0惜00并NetP解rofit匠130,0翅00走Incom鏟esta穿temen陸tfor舉mont報(bào)hend擱ed31餓st陶May賄–Abs訴orpti賤onco休sting國(guó)$租$錄$粗Sales慘(40,略000u更nits階x$22頌)務(wù)880,0召00朝Less即COGS:餃O況penin澡ginv片entor借y搜Nil油P塔roduc糠tion秒costs奧:決燕化Direc龜tmat奴erial畝s乞(45,0哭00un唱itsx道$5)飾耍輪225,0策00籌礦咽Direc蜘tlab需our式(45,0竹00un驟itsx叮$4)飯180,0拔00旁煮性Varia欣bleo較verhe超ad非(45,0之00un隔itsx垂$1)艘45,00叫0略燭結(jié)Fixed棒over被head互(45,0義00un本itsx臨$2)疑90,00合0登540,0較00帆540,0述00攀L老essv房olume教vari寧ance趁10,00瞞0索530,0觀00稻L灣essc灌l(xiāng)osin跑ginv仰entor束y(5,巧000u隊(duì)nits辯x$12四)絕60,00答0駐470,0拉00倉Gross控Prof間it吳410,0阿00班Less棵other襪expe曉nses:白F芬ixed黨selli份ng&住admin秋istra駐tion溪150,0久00愈V續(xù)ariab敲lese季lling齡&ad落minis丈trati瀉on(4猜0,000駱unit餐sx$耽3)速120,0美00吼270,0辜00玻NetP百rofit遞140,0趟00丹Incom求esta聾temen享tfor蒜mont嗓hend府ed30勁tth幸June協(xié)–Abs奸orpti截onco強(qiáng)sting養(yǎng)$啊$蜻$于Sales嘴(38,捆000u愛nits憐x$22陳)援836,0好00蕉Less淋COGS:版O姜penin斤ginv凍entor嬌y(5,睬000u腎nits擦x$12暮)康60,00蘆0哈P障roduc碧tion桑costs無:依詠團(tuán)Direc紫tmat耐erial摧s終(35,0椒00un武itsx兵$5)勻鏡督175,0鍋00造察女Direc延tlab爺our蓮(35,0徑00un姑itsx罷$4)灘140,0延00旋辛忙Varia側(cè)bleo剛verhe揚(yáng)ad代(35,0怎00un祥itsx償$1)糕35,00章0張川恰Fixed逗over桌head秤(35,0重00un步itsx透$2)盾70,00償0哲420,0隊(duì)00商480,0與00舅P灑lusv訂olume張vari靈ance呆10,00狼0把490,0豆00次L經(jīng)essc朝losin表ginv塔entor末y(2,壺000u邀nits樓x$12暈)虜24,00錄0致466,0丙00枕Gross塔Prof揚(yáng)it宋370,0袖00稱Less青other燒expe淚nses:瑞F結(jié)ixed春selli販ng&該admin干istra言tion虜150,0輪00店V航ariab鴿lese炒lling疏&ad艱minis請(qǐng)trati疾on(3持8,000泊unit環(huán)sx$腎3)貧114,0株00啄264,0花00搭NetP饅rofit毅106,0誘00嗎b)In斥come事State斷ment涉form挖onth感ended駐30靈th舞Apri谷l–V照ariab兩leCo拳sting題$羨$熱$鄭Sales瓶(40,熱000u輔nits吩x$22沙)墳880,0鑼00露Less世Varia焰bleC桃OGS:難O朽penin探ginv忙entor隱y兩Nil菠V均ariab萌lepr穩(wěn)oduct丈ionc墊osts:陸最敘Direc悅tmat設(shè)erial借s望(40,0養(yǎng)00un放itsx采$5)守200,0考00施墊惠Direc四tlab漫our餅(40,0耗00un片itsx待$4)臨160,0貧00脈餡睬Varia病bleo縣verhe瘋ad巨(40,0桌00un涉itsx猾$1)稿40,00千0淋400,0茶00限400,0貨00鄉(xiāng)Less胃closi展ngin某vento辛ry正Nil講400,0修00露Gross草Marg配in錄480,0咬00劃Less悉other杜vari亦able浪expen燭ses:茅V芒ariab疑lese伏lling叛&ad另minis盛trati腹on(4浩0,000駛unit傳sx$你3)團(tuán)120,0匙00碧N(yùn)etC屬ontri孕butio績(jī)nMar占gin茫360,0甚00應(yīng)Less閑fixed按expe淡nses:增F蘇ixed棗overh脈ead尊80,00佩0遇F緣ixed肚selli皮ng&喚admin象istra猜tion葬150,0棒00宮230,0端00伶NetP喪rofit糾130,0研00類1.3b令)con非tinue敬d們Incom改eSta編temen麥tfor枝mont逃hend漁ed31利st峽May絕–Var惰iable蟻Cost都ing詞$板$奇$掘Sales飲(40,拘000u林nits宣x$22遙)唯880,0哀00典Less命Varia侄bleC嗎OGS:放O包penin棵ginv恥entor塘y錢Nil刊V押ariab嘉lepr鋒oduct切ionc務(wù)osts:番污沾Direc誓tmat彎erial厭s舅(45,0與00un技itsx仰$5)游225,0丑00緊榜茫Direc法tlab段our刻(45,0刷00un虛itsx繪$4)歸180,0話00階狡幻Varia傷bleo盈verhe艘ad坊(45,0辯00un恒itsx陳$1)軍45,00龜0散450,0騎00養(yǎng)450,0記00峰Less聰closi疫ngin燕vento賢ry(5爺,000撫x$10撥)丟50,00攀0奏400,0關(guān)00慈Gross遠(yuǎn)Marg足in梨480,0讀00消Less婚other木vari瑞able增expen珍ses:偵V見ariab卸lese邁lling萄&ad址minis把trati秘on(4旦0,000斬unit虛sx$門3)蘆120,0拒00盈NetC鉛ontri指butio議nMar打gin暢360,0世00揪Less宏fixed輸expe門nses:垃F(xiàn)蝦ixed鉗overh攔ead但80,00羨0城F臭ixed涉selli傳ng&絨admin載istra促tion所150,0林00厚230,0辜00撞NetP反rofit滋130,0扶00但I(xiàn)ncom盲eSta非temen應(yīng)tfor呆mont往hend猶ed30肯th洲June辮–Va射riabl侍eCos緊ting授$春$煩$社Sales黃(38,臨000u呈nits盾x$22披)渣836,0三00倘Less沈Varia納bleC心OGS:憐O右penin浮ginv鋪entor恰y(5,蘆000u紋nits垂x$10商)丈50,00鋼0蠅V劈ariab韻lepr憂oduct沖ionc島osts:嚷道朵Direc剖tmat精erial申s錫(35,0友00un也itsx攔$5)傳175,0位00綿從協(xié)Direc泰tlab御our袋(35,0痕00un印itsx斤$4)屯140,0屑00潮侮窩Varia楊bleo帖verhe友a(bǔ)d巨(35,0單00un閘itsx災(zāi)$1)邀35,00嘉0烤350,0側(cè)00嫁400,0挖00較Less歌closi忽ngin舞vento勉ry(2壞,000蹈x$10和)歇20,00蜘0學(xué)380,0芳00麗Gross跑Marg呀in瀉456,0約00痛Less乒other柴vari鵝able租expen謹(jǐn)ses:腳V死ariab責(zé)lese放lling蛋&ad栗minis墻trati場(chǎng)on(3禁8,000咽unit商sx$勿3)逃114,0梁00離NetC擠ontri疼butio讓nMar仰gin航342,0釀00唉Less丟fixed嗓expe粗nses:削F盞ixed野overh量ead疾80,00岡0潔F拾ixed摟selli華ng&伐admin找istra縱tion掠150,0紫00臺(tái)230,0林00務(wù)NetP糞rofit左112,0議00寄_____由_____批_____彈_____揚(yáng)_____霧_____綿_____炸_____倒_____伏_____極_____輩_____柿_1.4嘗a)In劈c(diǎn)ome尖state絡(luò)ment嚇forY已ear1劫–Ab膝sorpt話ionc閣ostin倡g拜$襲$郵$戲Sales來(55,蝶000u嶺nits蹄x$30喊)墓1,650駁,000每Less招COGS:逗O饒penin痛ginv繡entor凱y(10汽,000開units級(jí)x$1蘋5)兔150,0廁00橋P瞎roduc潤(rùn)tion必costs朗:妙濁父Direc蔥tmat嘉erial脈s旺(60,0迎00un勸itsx娛$4)抽上囑240,0蹄00要?jiǎng)h母Direc暮tlab搏our殘(60,0道00un驢itsx罵$6)冶360,0居00碑百勤Varia昆bleo粱verhe絨ad營(yíng)(60,0浸00un工itsx唱$4)目240,0閘00堂陰支Fixed領(lǐng)over辛head啞(60,0炊00un忌itsx積$1)膠60,00舉0趴900,0選00滋1,050神,000挑L理essv免olume冒vari盡ance斑10,00昌0炎1,040蹄,000渡L茫essc佛losin揀ginv些entor蠶y(15孫,000室units厚x$1浙5)誦225,0憤00忘815,0紹00偽Gross扮Prof造it智835,0馬00金Less酬other狂expe習(xí)nses:踏V之a(chǎn)riab念lese炸lling蝕(55,車000x速$1)跡55,00盒0抖V老ariab慌lead討minis丙trati來on(6墾0,000息x$2寄)氣120,0圖00繩F溝ixed患selli剖ng窄25,00論0瞎F踢ixed松admin序istra歪t(yī)ion廚15,00壓0瞞215,0電00勾NetP行rofit竭620,0脾00卻Incom偽eSta鑰temen奸tfor苦Year吊2–禽Absor霸ption時(shí)Cost傷ing吹$順$民$曲Sales侍(55,康000u稅nits喇x$30擔(dān))闖1,650尺,000踐Less控COGS:姥O斜penin松ginv窯entor淋y(15置,000粗units饞x$1嫌5)朋225,0能00乓P維roduc牲tion跌costs統(tǒng):孕沒尿Direc棕tmat察erial絲s柏(50,0槽00un秒itsx狐$4)潔突責(zé)200,0快00劫乓岔Direc先tlab志our屈(50,0滅00un賣itsx箱$6)骨300,0層00籍屠鴿Varia釋bleo副verhe撫ad犬(50,0扯00un餐itsx拖$4)盲200,0母00違悶悲Fixed勉over腫head罩(50,0賠00un吹itsx鑰$1)還50,00駐0李750,0茫00涼975,0良00停L視essc業(yè)losin筒ginv賤entor亭y(10僅,000箏units喂x$1近5)衰150,0鍋00胳825,0重00泛Gross北Prof賤it敢825,0穴00驗(yàn)Less奏other燒expe辭nses:柿V葡ariab鉆lese貸lling負(fù)(55,速000x有$1)怎55,00和0捐V聚ariab蚊lead藏minis放trati雜on(5訂0,000易x$2厚)版100,0駛00彈F塌ixed炊selli耕ng享25,00負(fù)0沸F蝦ixed轟admin飄istra暢tion道15,00翻0掉195,0鞏00碼NetP柄rofit弄630,0糠00角1.4c瞎ontin景ued棚b)In群come注State笑ment哄forY殼ear1恨–Va拖riabl翅eCos沖ting尿$黎$齒$驗(yàn)Sales奉(55,都000u達(dá)nits雜x$30表)很1,650陸,000書Less赤Varia縱bleC謝OGS:無O胞penin肅ginv找entor拘y(10誠,000鹿units猛x$1發(fā)4)勾140,0么00估V炸ariab做lepr氏oduct卻ionc購osts:四擾性Direc壓tmat制erial鍛s申(60,0鴨00un候itsx掩$4)煩240,0理00提散包Direc席tlab裙our管(60,0假00un醉itsx乞$6)攀360,0袖00裁動(dòng)阿Varia擇bleo荒verhe置ad斯(60,0箱00un佛itsx輪$4)磁240,0噸00兄840,0撕00慎980,0遞00決Less蒙closi添ngin厭vento鴿ry(1跌5,000火x$1旅4)醉210,0質(zhì)00柏770,0辱00短Gross搭Marg什in何880,0范00絡(luò)Less棉other籌vari箱able財(cái)expen例ses:偉V做ariab柴lese暗lling償(55,堡000u吧nits緞x$1)絲55,00菜0吊V逐ariab達(dá)lead想minis翠trati朽on(6課0,000納x$2討)殺120,0僚00騰175,0問00宵NetC暮ontri糊butio導(dǎo)nMar聲gin港705,0埋00種Less蓬fixed刃expe著nses:專F現(xiàn)ixed哄overh槽ead格50,00蹈0或F源ixed遇selli宴ng棟25,00端0矛F(xiàn)獨(dú)ixed抹admin級(jí)istra至tion族15,00刮0變90,00藍(lán)0詠NetP袍rofit閣615,0逐00舒Incom表eSta爽temen財(cái)tfor茅year方2–這Varia稿bleC懼ostin湊g縫$掉$認(rèn)$名Sales巷(55,失000u線nits蓄x$30格)覽1,650劉,000統(tǒng)Less鉗Varia奴bleC誤OGS:碼O崖penin蠻ginv粘entor快y(15眉,000判units供x$1役4)籠210,0予00遼V灶ariab務(wù)lepr虧oduct棄ionc抽osts:技唉譽(yù)Direc歸tmat泉erial盒s小(50,0隙00un撇itsx氣$4)五200,0糊00名綢大Direc膝tlab登our剩(50,0斧00un開itsx套$6)棍300,0忌00司吐差Varia犁bleo醒verhe叮ad韻(50,0平00un某itsx鍋$4)腔200,0易00總700,0秤00宰910,0家00便Less教closi蒙ngin癢vento拴ry(1剖0,000圍x$1任4)嶄140,0冊(cè)00禮770,0柔00慎Gross舊Marg泳in肅880,0忌00韻Less基other腥vari敲able嚼expen悠ses:飽V此ariab矩lese壓lling解(55,綁000u仁nits蛛x$1)餅55,00求0扮V沒ariab抖lead丹minis幕trati殺on(5灰0,000楚x$2疑)經(jīng)100,0降00襲155,0娃00炒NetC訂ontri蹦butio嚼nMar氣gin洪725,0韻00些Less眨fixed擱expe獵nses:潮F多ixed炕overh裙ead萬50,00險(xiǎn)0烈F拘ixed拔selli蹤ng赤25,00品0聯(lián)F課ixed絞admin而istra越tion弱15,00旁0樹90,00你0刺N(yùn)etP足rofit糧635,0疫00禽_____迷_____需_____腳_____怠_____晶_____假_____賽_____炮_____貨_____嚷_____綢__1.5枕Recon錢cilia梯tion脊ofpr確ofits團(tuán)–Ap捕ril逆截Profi先t–A蟲bsorp欠tion湯右妥柳私雙果$130,懇000決墻Addf估ixed霞o(jì)verh推eadc引ompon繡ento鬼fope曉ning紫stock扯齊獅存嘩-捉澤Less淡fixed派over碌head傭compo酷nent斷ofcl輔osing輕stoc料k呼烤疾房(香-答)免彼Profi訴t–V鷹ariab惰le口群刷缺座奏刺蠢$130,乞000獎(jiǎng)Recon獵cilia怠tion偵ofpr醬ofits忠–Ma婦y尼益Profi豪t–A潮bsorp麻tion潔識(shí)封剩課游會(huì)$140,皂000灘袋Addf覽ixed者overh傘eadc海ompon閥ento涼fope廊ning警stock愁慶淡栽但衡傘痛提逃港漁戶推宇件$140,默000章陪Less孫fixed團(tuán)over悲head譜compo補(bǔ)nent含ofcl濤osing勸stoc督k島憑亞艘淋銳(5,00隱0uni脆tsx恭$2)慰卸順閉拳徒$10椅,000文姿Profi原t–V海ariab制le咐碰梨齒磨雙姐村$130,為000撤Recon將cilia膝tion善ofpr民ofits葬–Ju名ne控坦Profi書t–A哀bsorp深tion既戲述龜抱污扣$106,島000衡礎(chǔ)Addf鐮ixed每overh刷eadc督ompon稼ento疏fope兆ning獵stock蝕幻址絲家爸(5,00伴0uni遼tsx割$2)灣角礎(chǔ)魂稱攏$10貿(mào),000么躍率盯民葵衛(wèi)芬謙疑度$116,幅000噴幫白孝Less索fixed嚴(yán)over梁head沾compo譽(yù)nent啟ofcl痕osing尋stoc酬k攝舊嬌擔(dān)卷沾(2,00剩0uni險(xiǎn)tsx甚$2)溫歪鞭猶醋經(jīng)$誼4,000性與Profi乏t–V郵ariab鮮le慢陶彩肚匠惱推監(jiān)$112,塵000鞭_____任_____沫_____血_____充_____例_____身_____貧_____起_____穴_____記__1.6柏Recon化cilia類tion討ofpr弟ofits防–Ye忽ar1懸須Profi館t–A話bsorp秋tion規(guī)叢進(jìn)鴿妨肉寶$620,賞000聞諷Addf磨ixed列overh友eadc尖ompon孤ento壁fope廁ning鴿stock月蹈把拔摸方(10,0曠00un非itsx宵$1)戲加名況琴青$10值,000冠綠駱歲淺趁柄滔經(jīng)綠罪$630,增000宋帖命Less鑄fixed傭over唇head亂compo雄nent像ofcl怕osing盞stoc挎k丙混墾冠憑回(15,0導(dǎo)00un頁itsx俯$1)僵弊硬底燕榴$15傾,000菌四Profi驢t–V適ariab映le龜督鋪置蜻或森正$615,災(zāi)000矛Recon截cilia饞tion常ofpr譜ofits堂–Ye次ar2腦塞Profi秧t–A刑bsorp響tion鍬喂剖幟川喊宣$630,忘000輔只Addf蝦ixed政overh妻eadc挪ompon公ento爭(zhēng)fope勢(shì)ning久stock置匠艇溝拿沉(15,0萬00un刃itsx治$1)請(qǐng)穩(wěn)坦鳥熔談$15樓,000浙爬敲腔反鑒棟瀉罩昆裂$645,播000寸醫(yī)綁Less蘋fixed霞o(jì)ver迷head久compo妹nent砍ofcl拉osing秋stoc訪k酸椅勞眠另柔(10,0侵00un反itsx漏$1)搭堵新氧稍纖$10垮,000河被Profi姑t–V平ariab隱le暈通發(fā)住用望忠里$635,通000幫_____允_____帳_____燕_____原_____獵_____信_(tái)____蜜_____霜_____猴_____煎_____1.7誕a)In吩come停state亡ment往forY會(huì)ear1奧–Ab銅sorpt稱ionc吼ostin饅g畢$奏$著$棕Sales周(2,1乓00un惑itsx睜$1,0儉00)標(biāo)2,100拌,000釘Less路COGS:葵O絨penin寫ginv克entor臺(tái)y(40豎0uni擾tsx竟$600)嗽240,0卻00饑P叨roduc敢tion花costs竄:右浪書Direc致tmat解erial撫s銳(2,20候0uni街tsx扮$200)捎澤闊440,0抵00施紫讓Direc毯tlab懶our碼(2,20賞0uni要tsx疊$240)求528,0衛(wèi)00角濾餃Varia模bleo發(fā)verhe稼ad劉(2,20心0uni襲tsx聰$100)猛220,0廉00剖抱決Fixed抗over飼head兩(2,20即0uni造tsx譯$60別)呆132,0霉00痕1.320奶,000楊1,560春,000蓮P退lusv衫olume涼vari次ance梅12,00闊0順1,572鎮(zhèn),000且L禾essc煙losin役ginv議entor屑y(50祝0uni押tsx心$600)捎300,0移00桐1,272事,000父Gross宣Prof奧it熄828,0沾00卷Less劇other華expe欲nses:班V豈ariab奇lese續(xù)lling房&ad疤min.移(2,10愧0x$后10)護(hù)21,00類0講F漏ixed寇selli瘦ng&格admin童.阿160,0薪00止181,0喬00酬NetP叉rofit桌647,0廉00閉Incom盜eSta拼temen割tfor秩Year獄2–支Absor截ption序Cost方ing禽$蜂$盾$浪Sales裝(2,3喊00un薯itsx醬$1,0危00)唱2,300先,000配Less囑COGS:敢O絲penin父ginv嗎entor膜y(50混0uni愈tsx騙$600)鈴300,0楊00蓬P謊roduc淘tion戰(zhàn)costs證:賺舒嘴Direc同tmat乖erial獎(jiǎng)s架(2,50陶0uni辨tsx遍$200)辭頓虧500,0降00哭激仍Direc落tlab鮮our它(2,50澤0uni學(xué)tsx考$240)懲600,0鑒00眼違肝Varia栗bleo窗verhe欺ad縱(2,50漫0uni赤tsx吃$100)巾250,0泛00上告袍Fixed達(dá)over竟head看(2,50胃0uni蔬tsx譽(yù)$60)禍150,0萍00羨1,500附,000鐘1,800吧,000住L匯essv挑olume皺vari劣ance言6,000今1,794先,000菜L缸essc喪losin送ginv島entor逢y(70稱0uni小tsx號(hào)$600)擱420,0部00屢1,374勁,000注Gross碌Prof熔it傳926,0勉00嘆Less田other苦expe京nses:館V扎ariab壽lese秋lling橋&ad大min.抓(2,30鎮(zhèn)0uni政tsx悶$10)仙23,00桂0飄F能ixed龜selli飾ng&吵admin株.紅160,0回00宰183,0玉00撕NetP認(rèn)rofit弄743,0部00督1.7c條ontin芹ued忌b)In君come鞭State野ment巾forY暢ear1心–Va絡(luò)riabl隊(duì)eCos皮ting塔$岡$頓$斜Sales爆(2,1艘00un猾itsx矮$1,0討00)陪2,100危,000爆Less敢Varia音bleC心OGS:子O倡penin賢ginv禍entor欲y(40化0uni倒tsx罰$540)咱216,0否00貧V健ariab元lepr罪oduct交ionc括osts:租柳奧Direc跌tmat撿erial之s芒(2,20隱0uni緞tsx磁$200)叛440,0逗00夜線倒Direc緊tlab墳our弓(2,20反0uni恭tsx進(jìn)$240)微528,0拋00垮般暢Varia習(xí)bleo團(tuán)verhe攜ad立(2,20醒0uni兄tsx瓶$100)害220,0確00斜1,188哈,000恒1,404漂,000叢Less堪closi頌ngin遵vento訪ry(5盛00x暖$540)涼270,0喊00廣1,134概,000墊Gross劇Marg棉in和966,0壺00亂Less垮other弱vari慧able探expen晶ses:距V奪ariab漏lese終lling屈&ad債min.幣(2,10召0uni泡tsx啟$10)展21,00柱0傭NetC帳ontri釋butio態(tài)nMar啦gin文945,0付00妹Less繩fixed第expe殼nses:姜F首ixed憐overh獻(xiàn)ead賴144,0視00處F近ixed朝selli喇ng泄160,0倒00鼓304,0棕00嗎NetP格rofit凱641,0懇00梯Incom夏eSta椅temen僻tYea泉r2–及Vari血able堂$夠$妨$竊Sales誦(2,3杜00un粘itsx三$1,0拌00)搬2,300孤,000測(cè)Less惱Varia赤bleC候OGS:臥O滅penin之ginv濾entor付y(50胸0uni帳tsx壁$540)訪270,0貌00絹V刻ariab午lepr賽oduct失ionc捆osts:吉止之Direc幕tmat爸erial蜜s災(zāi)(2,50雁0uni怕tsx濟(jì)$200)拍500,0鑒00且鍵粉Direc算tlab委our踏(2,50暈0uni賭tsx暖$240)裁600,0辦00姐在往Varia肥bleo頌verhe到ad當(dāng)(2,50狡0uni究tsx酒$100)暮250,0慚00典1,350辰,000俗1,620姜,000謊Less早closi賄ngin改vento貢r(shí)y(7悠00x禁$540)工378,0燕00菜1,242誦,000求Gross扒Marg川in假1,058跑,000淋Less粉other股vari狹able乘expen鑼ses:養(yǎng)V沿ariab及l(fā)ese射lling莊&ad呼min.干(2,30達(dá)0uni瞧tsx炒$10)侄23,00嬌0后NetC嬸ontri粒butio稠nMar嫩gin盟1,035紀(jì),000族Less校fixed依expe衫nses:壟F言ixed報(bào)overh旁ead止144,0太00擺F死ixed緩selli愛ng責(zé)160,0式00血304,0克00棕NetP圓rofit斬731,0恐00c)匹Recon眼cilia援tion胃ofpr偉ofits播–Ye憐ar1鉗嬸Profi黨t–A漸bsorp凝tion晨釘攔銹西辨搶$647,冒000塘戶Addf濤ixed勺o(hù)verh弓eadc深ompon辨ento逮fope始ning襖stock甜燙者亂肯禁(400居units貼x$6沙0)飄滅其進(jìn)柿判$24領(lǐng),000已倉秤極蛋憑鞠專購隆切$671,研000倉餐米Less哲fixed歷over軌head桐compo灑nent昆ofcl礦osing變stoc糾k序博長(zhǎng)燦帳避(500燦units裹x$6椅0)里薄掏庭率軋$30炎,000儉雪Profi敲t–V掃ariab男l(wèi)e臟坡態(tài)逃乏及襪鄙$641,切000司Recon淚cilia雜tion長(zhǎng)ofpr統(tǒng)ofits據(jù)–Ye李ar2爪踢Profi貴t–A蠢bsorp晶tion李鋪涼既來座碧$743,倍000藏哥Addf秘ixed闊overh揉eadc膜ompon與ento昆fope僑ning映stock健且?guī)疟坏溄?500成units最x$6企0)泰消天申隙閉$30卷,000集扇丘巧舌相浸籃煩吵渡$773,乎000室礙侮Less擱fixed歷over德head怖compo多nent疏ofcl稀osing曠stoc牧k印久盼毅莫慢(700渡units耐x$6矩0)跟常逐對(duì)臟督$42記,000寺小Profi矮t–V蠶ariab翻le拾蹲晉療匹攤尸其$731,秤0001.8漫a)In招come殖State脹ment啞fort氣heye童aren廚ded3碰0壁th重June淚2009踏–Abs梁orpti桶onCo端sting覆$劃$會(huì)$考Sales激(130蔑,000良units夢(mèng)x$1南2)附1,560指,000芬Less餃COGS:雕O較penin港ginv史entor惹y(10科,000員units焦x$8制)能80,00植0獨(dú)P捕roduc脾tion疫costs襯:貧節(jié)訴Direc建tmat絡(luò)erial轎s兇(125,細(xì)000u戴nits灑x$3.興00)趕掙閉375,0摘00保宿爹Direc徒tlab語our液(125,虛000u羨nits劇x$1.澡50)義187,5謀00妻削多Varia午bleo秒verhe典ad抓(125,籌000u愁nits總x$1.削50)壁187,5乓00饑曠妨Fixed堵over使head西(125,曉000u打nits墾x$2.閘00)廉250,0最00本1,000本,000賺1,080爛,000委L抹essv孩olume您vari麻ance業(yè)10,00生0昌1,070剛,000搜L臨essc泄losin宵ginv靈entor貧y(5,挽000u叼nits急x$8)改40,00耳0橋1,030購,000馳Gross態(tài)Prof晌it嬸530,0蕉00閘Less冶other助expe呢nses:恩V灶ariab秤lese窗l(fā)ling被&ad血min.剛(130,峰000u嫩nits系x$1)愈130,0舌00是F局ixed捷selli醒ng&青admin逗.承200,0脅00撕330,0尾00壘NetP芳rofit刑200,0嗎00李b)In示come遣State袖ment陵fort負(fù)heye嗎aren必ded3演0丟th豆June什2009認(rèn)–Va鬼riabl縫eCos頃ting巡$出$錄$鵝Sales奴(130平,000碧units第x$1抬2)辜1,560衰,000脆Less粘Varia段bleC吊OGS:谷O極penin巨ginv廣entor檢y(10撫,000襲units褲x$6優(yōu))腥60,00柳0兇V甜ariab英lepr務(wù)oduct藍(lán)ionc搬osts:踏字貓Direc咸tmat從erial土s劍(125,昨000u筋nits噸x$3.鼠00)濱375,0杰00貞遇煙Direc籃tlab先our討(125,胡000u轉(zhuǎn)nits爛x$1.蘭50)嗓187,5色00廣折火Varia就bleo鑒verhe丟ad薦(125,吐000u廊nits蜻x$1.虹50)濾187,5療00鼠750,0慰00膛810,0策00慕Less附closi知ngin煎vento叛ry(5恒,000鑼x$6)勸30,00紀(jì)0勞780,0鎮(zhèn)00既Gross襲Marg并in弟780,0寨00監(jiān)Less農(nóng)other隊(duì)vari叼able內(nèi)expen摸ses:攻V旬a(chǎn)riab滿lese季lling迷&ad川min.殺(130,宜000u區(qū)nits磚x$1)受130,0敏00確NetC避ontri浙butio振nMar損gin聚650,0蠶00吵Less斗fixed喬expe編nses:獨(dú)F柴ixed日overh望ead分240,0蹲00擱F密ixed喘selli瘦ng軋200,0悶00雖440,0貸00社NetP防rofit滋210,0股00c)罩Recon悠cilia暑tion熊ofpr框ofits樣:拳盆Profi誰t–A敞bsorp痰tion盈傍忙穿液鞠叫$200,洞000墻她Addf駁ixed拍overh體eadc嫂ompon鵝ento突fope爽ning目stock槽金悅匠播失(10,0冤00un么itsx承$2)戀襖娘款島互$20璃,000吼里侵座搏法材優(yōu)丈命秀$220,險(xiǎn)000吉糊營(yíng)Less補(bǔ)fixed厲over宜head佩compo戰(zhàn)nent投ofcl測(cè)osing隔stoc鏈k躲銷斑妙寨士(5000補(bǔ)unit基sx$挽2)萬惠蛾熟悶莊$10沃,000驚凈Profi涉t–V主ariab珍le紙辛哭際吼霉典驗(yàn)$210,化000齡Unit春two–合Acti愁vity議Based穿Cost辦ing2.1隊(duì)Desig巧n:踏盾稈$150,饞000÷猶6000旋desi抗gnch預(yù)anges還做=$25嬸/de躲sign考chang斗e鄙渴Assem潑bly:荷止$480,趟000÷中20,0螞00ma奉chine問hour獸s籃擺=$24奔/ma惠chine誠hour尤Testi蠻ng:普聾仙$90賊,000凱÷600核0tes香ts擊醫(yī)徒爺=$15春/te律st玩_____塑_____已_____白_____受_____鴉_____氏_____胃_____漢_____男____2.2糞Overh直eada莖lloca端tedt頂oact持iviti幸es(u涼sing旁first災(zāi)-stag堆ecos應(yīng)tdri逝vers)慢:怠Mater遍ials確handl帶ing:鋼旺$250,幣000x舅10%串糕婦=$舞25,00顫0躺Quali術(shù)tyco塞ntrol批:怎譯駁$250,卵000x誕50%治草撕=$12灑5,000羊Mould穿ing:為烤裁$250,慕000x甩40%須兔版=$10巷0,000四Overh核eada龜pplic久ation提rate出s:訴Mater圈ials律handl澆ing:無辦$25彎,000墻÷6,2贏50pa斧rts記叫荒=$4數(shù)/par糞t酒Quali局tyco坐ntrol單:貴撇世$125,歇000÷味5,00繳0bat德ches誼幫=$25沙/ba墻tch攜Mould獲ing:斃炒覆$100,臥000÷遣10,0俱00un乞its貪炎鏟=$10氣/un伴it漢_____射_____哨_____撿_____響_____觀_____傻_____港_____陡_____對(duì)_____悼_____2.3御a)Ov藏erhea景dall概ocate缺dto假Job6糖5–A皺ctivi壯tyba采sedc井ostin映g舍Desig鹽n:僚最拖8des馬ignc欺hange股sx$絡(luò)25/繼desig印ncha注nge完沈披=$20饑0做Assem穗bly:捷夕4mac略hine虛hours麗x$2穗4/m撇achin即ehou代r型著眾=$處96士Testi盛ng:袋予鍬6tes螞tsx右$15/境test曬律巷訴堪=尺$90貓誘必夢(mèng)獅臥瀉啄斧書$386躺b)Ov引erhea鬧dall錯(cuò)ocate祥dto服job6蛇5–T為radit張ional衫m(xù)eth幅od界Overh刺eada恩pplic虧ation押rate名:霞撫$720,真000÷尤14,4餃00di違rect匆labou江rhou森rs正貴=$50保/DL賀H充Overh私eada儀lloca購ted:藍(lán)診叨8x$燒50盞扮蔬=無$400瓦_(dá)____濾_____監(jiān)_____拘_____絨_____礦_____勞_____籌_____食_____長(zhǎng)_____剖_____抹_2.4中a)Ov鍬erhea惱dall示ocate脹dper脅unit錯(cuò)–Tr規(guī)aditi形onal墳metho輛d:裁Overh春eada調(diào)pplic撐ation振rate近:登每$480,絲000÷毫32,0其00DL賤H燃善敲=$15述/DL亡H始Overh碰eada米lloca風(fēng)tedt降ouni丟tspr椅oduce作d:支Moond鉗ust:變旁設(shè)眼邀凝燃Stard罪ust:彈40DL鋪Hx$笑15瞞壞佳=$60疲0踏塌惹棒礙80DL顫Hx$石15羅券瞞=$1,合200委$600響÷100俘unit需s僵睡=約$6/示unit憐敢齒須$1,20市0÷2閘00un末its先僻=氧$6/u插nit伐2.4c唱ontin滿ued周b)Ov仗erhea元dall趁ocate犧dper步unit哄–Ac亡tivit泡ybas肝edme絡(luò)thod干Overh愈eada尸lloca玉tedt籍oact艦iviti鼠es:嘗Mater鏟ials茶handl絹ing:央燒$480,鏟000x知10%永閱=$振48,00傭0禁Machi貌ning:烏淘械$480,倉000x造50%乏嫁=$24園0,000座Quali和tyco顧ntrol罰:攤膝男$480,擔(dān)000x能10%垃麻=$桃48,00數(shù)0險(xiǎn)Engin為eerin伍g:耗脅購$480,救000x譽(yù)30%繭獎(jiǎng)=$14畢4,000季Overh槽eada義pplic寒a(chǎn)tion哈rate粥s:蜂Mater芹ials致handl銀ing:惰苦$48見,000幣÷24,欣000p隊(duì)arts娛閘布=$2愧/pa肚rt雖Machi衣ning:潔族譯$240,惱000÷控24,0倉00ma悲chine慮hour令s縫肚=$10跨/MH統(tǒng)Quali攝tyco孩ntrol貝:宵獻(xiàn)布$48棟,000輕÷4,8麗00in社spect屠ions抄鈔之=$10李/in雖spect設(shè)ion收Engin炮eerin漂g:蘭染則$144,抖000÷蓮1,800尚set需ups膏擾薯=$80娘/se痛tup考Overh丸eada訊lloca爽tedt唉ouni瑞tspr屬oduce耕d:挖Moond辮ust:浙服饅差疾政少Stard莫ust:牌100p譯arts路x$2貌爛而=$20騎0峰警縫窄環(huán)30pa墾rtsx澡$2勉劍睜=$名60裝40MH綠x$1浸0說鬼滑=$40煙0尊棄怎劉忽60MH娃x$1箏0故年聰=$60汗0證10in長(zhǎng)spect耐ions捉x$10皺烤=$10嶄0誓溪奧度習(xí)5i羽nspec午tions憂x$1張0樓火=$菊50愁2s瞞etup里sx$米80立趨=蟻$160扯汁延體港1s切etup尺x$8賭0絲霉愈=偏$80胞見低子闖$860捏莫床捆貝喇別對(duì)悅$790點(diǎn)$860慶÷100金unit晉s倡周=厚$8.60缺/un吐it錄圓怪蓄慧$79馳0÷2每00un園its以歉=蓋漫$3.95幣/un帖itc)摘Itis水wide字lybe末lieve釀dtha矮tact為ivity訴base適dcos濁t(yī)ing呼isa微more剖accur知atem豐ethod炊ofa表lloca菠ting密overh忌eadt須opro盆ducts墓than寸the握tradi拼tiona祝lmet肢hod.紗Itis享obvi漁oust慶hata悼ctivi濃ties鄰that瘡occur悉with綱ina回busin鑰essc禮ause冊(cè)overh留eadc率osts義tobe織incu樂rred或inth扒efir劫stpl澡acea匹ndth對(duì)erefo狹reth開eseo充verhe嬌adco暮stss偵hould去bea季lloca份tedt京opro擴(kuò)ducts肝base側(cè)don拐their旋use晚ofth失eact胸iviti訴es.F船romt雹heda筐tagi迷ven,基itis性obvi酷oust吊hatM餅oondu榨stma說kesa常grea瘡teru義seof孩the甘activ卵ities鏡per錢unit尚than賄Stard盟usta暢ndth愿erefo徐reth拐eove豈rhead膏allo蓮cated造toa利unit透ofM膊oondu儉stsh斤ould誰begr耽eater社than傳that任allo坐cated糖toa嫩unit脖ofS甲tardu女st.W挑hent詳hetr妖aditi濫onal轉(zhuǎn)metho箭dwas堂used柔,Sta喇rdust趁rece渾ived昏thes釋amea屢mount都o(jì)fo米verhe芒adpe柄runi旁tas翁Moond停ust.躺This貫meant勤that潮that臭unde漆rthe驅(qū)trad摧ition卷alme離thod,痰Star純dust掙wasp血robab悉lyov臺(tái)er-co晚sted,正whic漠hmay呈resu燒ltin歪lost蟻cust美omers神and遭sales斥.錯(cuò)_____凡_____悅_____遞_____晴_____排_(tái)____酷_____根_____汪_____漏_____續(xù)_____賤_2.5a)慎Overh保eadr頂ecove警ryra柳te–庸tradi鎖tiona烈lmet揚(yáng)hod苗$75,0丸00÷慎10,00找0MH儲(chǔ)=$7.禁50/數(shù)MH貓Overh油eada箏lloca憲tedt叉opro頓ducts禽–tr筒aditi患o(jì)nal煉metho朗d員Stand瞇ard:知消5,00軟0MH勞x$7.蹦50損喪=$37賤,500教Luxur厲y:寺滔唇5,00個(gè)0MH恰x$7.霧50術(shù)要=$37因,500洪Overh尺eadp收erun橫it–考tradi臣tiona叔lmet障hod給Stand臨ard:狼謹(jǐn)$37,取500÷優(yōu)10,0憤00un皂its丹弊=$3身.75/損unit枝Luxur梢y:競(jìng)艱校$37,判500÷趟5,疼000u去nits將田=$7驅(qū).50/洲unit糠2.5c荷ontin從uedb)瀉Overh芳eadr霞ecove再ryra憤tes–頓acti則vity這based鑒meth括od逼Set-u自p:贊$5,00表0÷1皆50se亡t-ups串=$33督.33/衰set-佳up同Machi疫ning:葵$40,0泊00÷趙10,00廁0MH百=$4球/MH魂Mater依ials已handl性ing:敵$10,0德00÷宗150r連eq’ns俊=$66先.67/秋req’憂n腸Packi配ng:更$20,0含00÷蹦300o門rd.p送acked咐=$66劃.67/倍ord.偶pack腸ed因Overh貿(mào)eadp酒erun含it–探activ域ityb彼ased比metho鋒d掏Stand慶ard:鉗Set-u冶ps誰50x裕$33.3始3敏=打$1,66喘6.50侍Machi矮ning玩5,000欄x$4誤=律$20,0黨00罵Mater蛾ials接handl野ing員50x宵$66.6知7健=帶$3,33若3.50祖Packi劃ng掌100x寶$66.沿67遣=陷$6,66子7某$31,6問67÷明10,00存0uni架ts閣=堂$3.17型/un裝it舌Luxur肥y:繼Set-u姻ps趨100x癥$33.盤33亡=你$3,33旗3稀Machi罪ning切5,000扎x$4霞=狗$20,0處00澇Mater飽ials朵handl煉ing挺100x復(fù)$66.仗67資=耐$6,66覆7閣Packi同ng斤200x烏$66.勵(lì)67襪=禁$13,3列34碧$43,3誠34÷擱5,000惹unit鴉s筆=幕$8.67卷/un剖it符_____劫_____臭_____當(dāng)_____趟_____揉_____崗_____紙_____方_____筆_____谷_____緊____2.6傘Cost秀ofJo孝b76:群Direc蔽tmat焰erial害s泛冊(cè)慶雪毅拔齒瓦$2,54鼠0濫Direc慰tlab焦our善假壁滿脾仍偵淹$1,06群0嶺Facto穗ryov騰erhea番d;酷涂140p量arts違x$4聯(lián)配夢(mèng)=$工560咽店5bat撥ches創(chuàng)x$25詳某神=$茅125視斧75un攻itsx引$10革迎拍=廉$7羊50吵鄭片輸$1,43枕5司梳成吳熟燦廊軍鵝$5,03嚇5緣_____醉_____給_____缸_____屆_____皇_____陡_____絕_____薦_____狀_____患_____柄_____仗_2.7a)型Overh商eadr緒ecove泉ryra妥te–喘tradi懲tiona圣lmet樣hod仍$440,毒000÷蘆8,00離0DLH鄭=$5榴5/D洲LH紙Quote敲s–t各radit媽ional勵(lì)meth艱od君Job5愚20納役譯認(rèn)央使主洪槐成$像Job5曲21游撫救怎俯危湊手出家$候Direc擁tmat庭erial朵s民1,500杠Direc員tmat寇erial位s錯(cuò)1,700咸Direc葡tlab妙our凱1,200充Direc項(xiàng)tlab期our謊1,200銳Overh耕ead(佛100D國(guó)LHx葡$55)扇5,500誓Overh井ead(竟100D控LHx庸$55)華5,500沫Cost際8,200第Cost畜8,400攜x120鮮%型x120維%池Quote才9,840壘Quote扒10,08徐0債2.7c冒ontin敞uedb)圓Overh稻eadr設(shè)ecove藍(lán)ryra廉tes–暑acti柔vity濾based銀meth睬od銹Set-u葵p:鳳$120,粥000÷毯600龜set-u作ps尺=$20相0/s獎(jiǎng)et-up崇Mater缺ials徒handl輩ing:構(gòu)$90,0猛00÷首9,000孤requ毀isiti悄ons勸=$10工/re畏quisi甘tion貫Machi焦ning:跑$180,欺000÷匪36,0漸00ma繡chine顆hrs藍(lán)=$5不/mac便hine站hr宗Power映:圍$50,0增00÷兼100,0蒙00ki壯lowat魄thrs頭=$0.光50/拖kilow豐atth管r歉Quote脊s–a贈(zèng)ctivi自tyba殘sedm倒ethod憑Job5故20陰鏈附魔汽闊胃維險(xiǎn)$波Job5蜓21授加壁鐮忘腰裁憑穩(wěn)$虹Direc姻tmat鴨erial個(gè)s居1,500景Direc奪tmat隨erial總s邊1,700論Direc損tlab董our鎖1,200味Direc薪tlab靈our保1,200方Overh船ead:篇Overh言ead:跨2s賤et-up吼sx$娃200引400形10毛set-u竭psx僻$200要2,000跟8r宿eq’ns貞x$1阻0條80公22葛req’n挽sx$毯10幻220吃400作MHx涌$5喉2,000鞠600央MHx獲$5開3,000箭2,2笑00kw頌hrs婆1,100頁3,580誦4,4鐮40kw際hrs兇x$0.倉50豎2,220暑7,440羽Cost婚6,280嫁Cost鄰10,34攏0方X120丹%副x120隸%祝Quote蠟7,536撐Quote扯12,40上8Note:促Using競(jìng)the喂tradi務(wù)tiona惠lmet彼hod,勸Job5粗20ma域yhav睬ebee害nove怠rquo還teda泰ndth身eten徹derm挨aybe街lost艦.Tha描tis,形itu尺sedm旁u(píng)chl閱esso交fthe楚acti裂vitie劑stha燈tcau態(tài)sedo勢(shì)verhe迎adst愿obe敬incur咐redt吧hanJ鷹ob52柏1but召had茄thes稍ameo路verhe暑adal裳locat浩edto偵it.豪Using可the撕tradi轎tiona浙lmet羅hod,血Job5敏21ma接yhav汪ebee相nund姜erqu證oted.唐That掌is,結(jié)theq干uote謙using目this卡meth瀉odwa杯slow墊erth襪anth荒ecos債tcal巖culat舉edun晶dert辮heac夠tivit鑼ybas評(píng)edme唱thod,臣whic冤hmay竟lead畝toa川loss迅ont龍hisj緞obif恥the糖tradi寺tiona評(píng)lmet若hodw什asus寶ed.吳_____洽_____枯_____裙_____笨_____理_____跪_____晨_____浮_____厲_____拋_____牲_____展_2.8a)寶Overh怎eadr跪ecove莊ryra凍te–向tradi發(fā)tiona籍lmet持hod蠢$330,僑000÷且13,7忌50DL擋H=$屈24/揪DLH煮Unit獻(xiàn)sell校ingp蓋rices爐–tr偵aditi假onal藍(lán)metho顏d儉A1:逐波摘辯器補(bǔ)教頭災(zāi)附$源B1:獻(xiàn)釘勁區(qū)堡薄尊瞇口壘$剃Direc洞tmat道erial尚s牙2.50械Direc申tmat垃erial絕s弓3.00渠Direc嗽tlab斷our謊5.00財(cái)Direc純tlab防our倆2.50爪Overh圈ead[奧0.50武DLH轉(zhuǎn)(1)快x$2箏4]到12.00賢Overh宿ead[疲0.25韻DLH貓(2)脖x$2逐4]河6.00卵Unit寨Cost則19.50騾Unit堪Cost襯11.50苦x150速%哪x150濫%稼Selli叫ngpr焦ice擱$29.2卡5稅Selli欺ngpr胖ice捎$17.2項(xiàng)5括12,50寇0DLH虧÷25掉,000莫units箱=0.遭50DL攤H/u轟nit利1,250政DLH異÷5,0超00un拔its=賤0.25吵DLH舟/uni況t膠2.8c喇ontin假uedb)傷Alloc庸ation藏ofo慚verhe堵adto皇acti艦vitie虜s升Set-u眉p骨$330,番000x夕5%排=曬$16,5燕00蛛Machi虎ning栽$330,糟000x迫25%構(gòu)=穩(wěn)$82,5筋00郊Mater娃ials鉤purch傳asing宗$330,女000x常28%杯=鎮(zhèn)$92,4意00坊Inspe暴ction哀&te脅sting奉$330,闊000x式30%椅=溜$99,0搞00傭Mater療ials茂handl住ing凝$330,燥000x挪12%務(wù)=羨$39,6寫00鎮(zhèn)Overh拍eadr饅ecove享ryra告tes–怖acti雪vity割based徒Set-u度p估$16,5泛00÷虎15pr嫂od’n你runs仇=桑$1,10艦0/p洗rod’n霧run逆Machi鼻ning臣$82,5羞00÷故9,250災(zāi)MH域=難$8.92既/MH案Mater慕ials響purch逼asing梨$92,4橫00÷究70pu遠(yuǎn)rch.蠻ord.長(zhǎng)=赴$1,32打0/p芳urch.現(xiàn)ord.齡Inspe讓ction釘&te搭sting拆$99,0慕00÷免6,000起I&T湖hrs凍=寄$16.5炎0/I樣&Thr緩Mater奮ials蹲handl懂ing湊$39,6朱00÷壘30re誕q’ns貞=送$1,32燈0/r斬eq’n進(jìn)Overh喘eada蓄lloca菜tedt隸opro失ducts溉per爛unit帥A1他Set-u毅p純5PR科x$1,遷100挪=叨$5,50楚0婦Machi總ning辯6,250編MHx伯$8.9恒2沫=件$55,7愚50相Mater屆ials北purch病asing軍20乖PO踏x$1勢(shì),320煤=摘$26,4展00蠅Inspe障ction艦&te崖sting婚3,000齊I&T唉hrsx謀$16.奇50善=夾$49,5懂00量Mater撓ials袍handl突ing恭10re鹽qsx栗$1,32銳0悼=激$13,2蓬00旁$150,健350÷半25,0必00un崇its董=$6.澤00/際unit硬(roun列ded)橫B1謹(jǐn)Set-u依p榜10PR笑x$1啟,100甩=卻$11,0佩00英Machi皮ning紫3,000鑼MHx漏$8.9誼2辭=給$26,7價(jià)60伙Mater仔ials幸purch喚asing答50盡PO旁x$1肆,320呈=箭$66,0厭00盈Inspe類ction顛&te仇sting信3,000津I&T憂hrsx烈$16.詠50農(nóng)=昨$49,5陵00遞Mater液ials養(yǎng)handl紅ing道20re殼qsx爺$1,32化0績(jī)=芽$26,4贊00送$179,逼660÷培5,00叫0uni盛ts僻=$35娘.90/喉unit冬(rou伶nded)酬Unit咳selli僻ngpr亦ices暴–act宣ivity罵base慣d怪A1羊B1恥Direc加tmat鍋erial塵s溝$2.50鬼$3.00乖Direc賓tlab壟our敲$5.00攝$2.