中南林2020級(jí)PM第三周作業(yè)C6-7[復(fù)制]您的姓名：[填空題]*_________________________________70.Examiner’sreportJune2019.Whichofthefollowingstatementsaboutgraphicallinearprogrammingwiththeobjectiveofmaximisingprofitistrue?（1）Ifaresourceconstraintlinedoesnotpassthroughtheoptimumpointonthegraph,thentheshadowpriceofthatresourceiszero.（2）Theshadowpriceisthemaximumamountacompanyshouldpayforonemoreunitofascarceresource.（3）Theslopeorgradientoftheobjectivefunctiondependsontheamountofresourcesavailabletotheorganisation[單選題]*A1only(正確答案)B1and2onlyC1,2and3D2and3only答案解析：Ifaresourceconstraintdoesnotpassthroughtheoptimumpointonthegraphthenitsshadowpriceiszero,asaddinganotherunitofthatresourcewillnotchangetheoptimumsolutionnorthecontributionearned.Theshadowpriceisthemaximumextraacompanywouldpayforonemoreunitofscarceresourceontopofitsexistingcost.Theslopeorgradientoftheobjectivefunctiondependsonthecontributionearnedbyeachproduct71.Examiner’sreportDecember2014.Alinearprogrammingmodelhasbeenformulatedfortwoproducts,XandY.TheobjectivefunctionisdepictedbytheformulaC=5X+6Y,whereC=contribution,X=thenumberofproductXtobeproducedandY=thenumberofproductYtobeproduced.EachunitofXuses2kgofmaterialZandeachunitofYuses3kgofmaterialZ.ThestandardcostofmaterialZis$2perkg.TheshadowpriceformaterialZhasbeenworkedoutandfoundtobe$2·80perkg.Ifanextra20kgofmaterialZbecomesavailableat$2perkg,whatwillthemaximumincreaseincontributionbe?[單選題]*AIncreaseof$96BIncreaseof$56(正確答案)CIncreaseof$16DNochange答案解析：Bydefinition,ashadowpriceistheamountbywhichcontributionwillincreaseifanextrakgofmaterialbecomesavailable.Inthisquestion,theshadowpriceis$2.80perunitandthereforeif20kgsofadditionalmaterialZbecomesavailable,theincreaseincontributionwouldbe$56（20x$2.80）.TheansweristhereforeB.InthefirstdistractorA,thecostofthematerial（20kgx$2）hasalsobeenaddedtothe$56.Thisisbecauseacommonmistakemadeistoaddthecostofthematerialintoo.Similarly,indistractorC,the$40hasbeendeductedfromthe$56leavingafigureof$16.Thisisbecausecandidatesoftenfailtorealisethattheshadowpriceistheamountoverandabovethenormalcostthatonewouldbepreparedtopayforanextraunitofscarcematerialifitbecomesavailable.Therefore,thiswouldleadcandidatestothinkthatcontributionwouldonlyincreaseby$0.80（$2.80-$2）foreachextrakgofmaterialZthatbecomesavailableresultinginatotalincreaseincontributionofonly$16.Thefinaldistractor,D,‘nochange’istheretoidentifycandidateswhodon’tunderstandshadowpricesatall.72.PastyearpaperSeptember2016.Ajewellerycompanymakesrings（R）andnecklaces（N）.Theresourcesavailabletothecompanyhavebeenanalysedandtwoconstraintshavebeenidentified:Labourtime3R+2N≤2,400hours,Machinetime0·5R+0·4N≤410hours,ThemanagementaccountanthasusedlinearprogrammingtodeterminethatR=500andN=400.Whichofthefollowingis/areslackresources?（1）Labourtimeavailable（2）Machinetimeavailable[單選題]*A1only(正確答案)B2onlyCBoth1and2DNeither1nor2答案解析：IfthevaluesforRandNaresubstitutedintotheconstraints:Labourrequired=（3x500）+（2x400）=2,300hourswhichislessthanwhatisavailablesothereisslack.Machinetimerequired=（0·5x500）+（0·4x400）=410hourswhichisexactlywhatisavailableandsothereisnoslack.73.SpecimenexamSeptember2016.Acompanyhasthefollowingproductionplannedforthenextfourweeks.Thefiguresreflectthefullcapacitylevelofoperations.Plannedoutputisequaltothemaximumdemandperproduct.……Ithasnowbeenidentifiedthatlabourhoursavailableinthenextfourweekswillbelimitedto4,000hours.Inwhatordershouldtheproductsbemanufactured,assumingthatthecompanywantstomaximiseprofitsinthenextfourweeks?[單選題]*AD,A,C,B(正確答案)BD,B,A,CCB,A,D,CDD,C,A,B答案解析：Inasinglelimitingfactorsituationproductsshouldberankedbasedontheircontributionperunitoflimitingfactor,whichinthiscaseislabourhours.ProductABCDContributionperunit（$）46522160Numberoflabourhoursrequiredperunit6832Contributionperlabourhour（$）7·676·507·0030·00Ranking2nd4th3rd1st74.PastyearpaperJune2015.CCousesmaterialB,whichhasacurrentmarketpriceof$0·80perkg.Inalinearprogram,wheretheobjectiveistomaximiseprofit,theshadowpriceofmaterialBis$2perkg.Thefollowingstatementshavebeenmade:（i）Contributionwillbeincreasedby$2foreachadditionalkgofmaterialBpurchasedatthecurrentmarketprice.（ii）ThemaximumpricewhichshouldbepaidforanadditionalkgofmaterialBis$2.（iii）Contributionwillbeincreasedby$1·20foreachadditionalkgofmaterialBpurchasedatthecurrentmarketprice.（iv）ThemaximumpricewhichshouldbepaidforanadditionalkgofmaterialBis$2·80.Whichoftheabovestatementsis/arecorrect?[單選題]*A

（ii）onlyB

（ii）and（iii）C

（i）onlyD

（i）and（iv）(正確答案)答案解析：Statement（ii）iswrongasitreflectsthecommonmisconceptionthattheshadowpriceisthemaximumpricewhichshouldbepaid,ratherthanthemaximumextraoverthecurrentpurchaseprice.Statement（iii）iswrongbutcouldbethoughttobecorrectif（ii）waswronglyassumedtobecorrect75.PastyearpaperJune2015.Acompanymanufacturesthreeproductsusingdifferentamountsofthesamegradeoflabour,whichisinshortsupply.Thefollowingbudgeteddatarelatestotheproducts:……Whatordershouldtheproductsbemanufacturedintoensurethatprofitismaximised?[單選題]*A

213B231C132(正確答案)D12376.PastyearpaperDecember2014.Acompanyhasthefollowingproductionplannedforthenextfourweeks.Thefiguresreflectthefullcapacitylevelofoperations.Plannedoutputisequaltothemaximumdemandperproduct.……Thedirectlabourforceisthreateningtogoonstrikefortwoweeksoutofthecomingfour.Thismeansthatonly2,160hourswillbeavailableforproductionratherthantheusual4,320hours.……Ifthestrikegoesahead,whichproductorproductsshouldbeproducedifprofitsaretobemaximised?[單選題]*ADandA(正確答案)BBandDCDonlyDBandC77.SpecimenExamDecember2014.……Whichofthefollowingobjectivefunctionsandconstraintstatements（relatingtomaterialandlabourrespectively）iscorrect?[單選題]*ABC(正確答案)D答案解析：ContributionforX=$15（$60–$45）ContributionforY=$12（$25–$13）Objectivefunction=15x+12yConstraints:Material=3x+y≤4,200（asXuses3kgsofmaterial（15/5）,Yuses1kg（5/5））Labour=4x+0·5y≤3,000（asXuses4labourhrs（24/6）,Yuses0·5hrs（3/6）78.WhatisthecontributionperunitoflimitingfactorforProductTinthefirstquarteroftheyear（tothenearestwhole$）?[填空題]*_________________________________(答案：17)答案解析：Fromthescenario,itisstatedthatthelimitingfactorforProductTinthefirstquarterwasdirectmaterials.Thecalculationisthereforethecontributionperkgofdirectmaterials.Sellingprice$120Variablecost（15+35+18）$68Contribution（$120-$68）$52Kgsofmaterialrequiredperunit3Contributionperkgofmaterial（$52/3）$17.33Theansweristobeprovidedtothenearestwhole$,therefore$17.79.Usingsimultaneousequations,whatisthetotalcontributiontobeearnedfromProductsBandTinApril?[單選題]*A

$28,400B

$35,600(正確答案)C

$62,000D

$77,200答案解析：Theconstraintequationsaregiven:Materials2B+3T=2,000（1）SkilledLabour3B+5T=3,200（2）Tosolvethesimultaneousequations,wemustmultiplytheequationssothatweendupwiththevalueofBsorthevalueofTsthesame.Wecouldmultiplyequation（1）by5and（2）by3togive:10B+15T=10,000（3）9B+15T=9,600（4）NowwecaneliminatetheTsbydeductingequation（4）fromequation（3）.Thisleavesuswith1B=400.WecancalculatethevalueofT,byusingB=400inanyoftheequations.Usingequation（1）:（2x400）+3T=2,000800+3T=2,0003T=1,200Therefore,T=400NowthatweknowthequantitiesofBandT,wecancalculatethetotalcontribution.ThecontributionofB=（$80-$10-$21-$12）=$37.ThecontributionofT=（$120-$15-$35-$18）=$52.Thetotalcontributionistherefore（37x400）+（52x400）=$35,600.80.Whichofthefollowingstatementsabouttheuseoflinearprogrammingtoresolvelimitingfactorproblemsaretrue?（1）Thelinearprogrammingmethodhelpstoidentifytheoptimumsellingpriceforaproduct.（2）Slackoccurswhenmorethanthemaximumavailableofthelimitedresourceisrequired[單選題]*A

1onlyB

2onlyC

Both1and2D

Neither1nor2(正確答案)答案解析：Thefirststatementisincorrect.Linearprogrammingidentifiestheoptimumnumberofunitsofeachproducttoproduce,nottheoptimumsellingprice.Thesecondstatementisincorrect.Slackoccurswhenlessofthelimitedresourceisrequiredthanisavailable.Whenslackoccurs,therewillbesomeoftheresourceleftoverafterproductionafterproductionoftheoptimumproductionpan.81.WhatwouldbetheshadowpriceofmaterialintheLargeAppliancesdivision（tothenearestwhole$）?[填空題]*_________________________________(答案：0)答案解析：Itispossiblethatthisquestioncouldhavecaughtmanycandidatesout,iftheyhadnotreadthescenariocarefully.TherearethreeconstraintsfortheLargeApplicancesdivision（labourhours,materialandmachinehours）.Itisstatedinthescenariothatlabourandmachinetimehavebeenidentifiedasthebindingconstraints.ThissuggeststhatmaterialisNOTabindingconstraint,andthereforewillhaveashadowpriceof$0.Onlybindingconstraintswillhaveashadowprice.82.WhichofthefollowingstatementsaboutthelinearprogrammingmethodintheLargeAppliancesdivisionaretrue?（1）ProductDhasaslackvalue（2）Contributionof$76,000willbeearnedfromtheoptimumproductionplan（3）Labourandmachinetimeintersectattheoptimumpointifshownonagraph[單選題]*A

1,2and3(正確答案)B

2and3onlyC

1and3onlyD

2only答案解析：Workthrougheachstatementanddecideifitistrue.（1）ProductDhasaslackvalue.Attheoptimumsolution,thedemandforproductDis250,whiletheoutputis200.ProductDhasunfulfilleddemandattheoptimumsolution,soithasaslackvalue.Thisstatementistrue.（2）Contributionof$76,000willbeearnedfromtheoptimumproductionplan.Theoptimumproductionplanistoproduce240unitsofproductFand200unitsofproductD.Thetotalcontributionwillbe（240x$150）+（200x$200）=$76,000.Thisstatementistrue.（3）Labourandmachinetimeintersectattheoptimumpointifshownonagraph.Aslabourandmachinetimearethebindingconstraints,theywillbethevertexwheretheoptimumpointoccursonalinearprogramminggraph.Thisstatementistrue.83.Whatis/arethelimitingfactor（s）inmonth1?[單選題]*AMaterials,labourhoursandmachinehoursBMaterialsandmachinehoursonlyCMaterialsonly(正確答案)DLabourhoursonly答案解析：SeebachHerdorfTotalrequiredAvailableMaterial（kg）20,00021,00041,00034,000Labour（hours）8,0009,00017,00018,000Machinehours12,0006,00018,00018,000Thereissufficientlabourhoursandmachinehourstomeetmaximumdemandbutthereisashortageofmaterial,somaterialistheonlylimiting84.Theproductionmanagerhasidentifiedthattheonlylimitingfactorinmonth2islabourhours.WhatistheproductionvolumeforHerdorfformonth2（tothenearestwholeunit）?[單選題]*A0B1,333C2,000(正確答案)D3,000答案解析：Aslabourhasbeenidentifiedastheonlylimitingfactorinmonth2,thetwoproductsfirsthavetoberankedonthecontributionperlabourhourtheyearn.SeebachHerdorfContributionperunit（$）250315Labourhoursperunit23Contributionperlabourhour（$）125105Ranking1st2ndOnthebasisoftheranking,theoptimumplanwouldhavebeentoproduceSeebachfirstuptoitsmaximumdemandlevel.However,CaraCohasalegallybindingobligationtoproduceaminimumof2,000unitsofHerdorf.TheremaininghoursaftertheproductionoftheminimumdemandofHerdorfhasbeencompletedis（12,000hours–（2,000unitsofHerdorfx3hours）=6,000,whichwillbeusedtoproduce3,000unitsofSeebach（6,000hours/2hours）.Therearenomorehoursavailabletomakeanymoreproducts,sotheproductionvolumeforHerdorfformonth2is2,000units.85.Iftheshadowpriceformonth2is$125perlabourhour,whichofthefollowingstatementsis/arecorrect?（1）Theproductionmanagerwouldbewillingtopayexistingstaffamaximumovertimepremiumof$125perhourforthenext2,000hours（2）Theproductionmanagerwouldbewillingtopayamaximumof$170perhourforanadditional2,000hoursoftemporarystafftime[單選題]*A1onlyB2onlyCBoth1and2(正確答案)DNeither1nor2答案解析：Theshadowpriceisthecontributionearnedfromhavingoneextraunitoflimitedresourceavailableandisalsotheextra,ontopoftheexistingcostforthatlimitedresource,whichacompanywouldbewillingtopaytoacquirethatextraresource.Iftheshadowpriceis$125perlabourhour,itwouldmeanthatCaraCowouldbewillingtopay$125ofovertimepremiumperhourforthenext2,000hours.ThemaximumhourlyrateCaraCowouldbewillingtopaywouldbe（$45+$125）$170foranadditional2,000hoursoftemporarystaff.Thereforebothstatementsarecorrect.86.Whatisthemaximumprofitwhichcanbeearnedinmonth3?[單選題]*A$1,080,000B$1,380,000C$1,445,000D1,145,000(正確答案)答案解析：Todeterminetheoptimumpointfromthegraph,theiso-contributionline（250S+315H）mustbemovedatthesamegradientthroughthefeasibleregionuntilthelastpointitleavesthefeasibleregion.Thisiswherethemachinehoursconstraint（3S+2H=12,000）anddemandconstraintforHerdorf（H=3,000）intersect.ReadingfromthatpointacrosstotheyaxisshowsthatH=3,000andreadingfromthatpointdowntothexaxisshowsthatS=2,000.Alternatively,thevaluesforHandScanbedeterminedusingsimultaneousequations:H=3,0003S+2H=12,0003S+（2x3,000）=12,000S=（12,000–6,000）/3=2,000Maximumcontribution（$250x2,000units）+（$315x3,000units）=$1,445,000Lessfixedcosts（$300,000）–––––––––––$1,145,00087.Whichofthefollowinginterpretationsofthelinearprogramminggraphproducedformonth3is/arecorrect?（1）Allotherthingsbeingequal,unlessdemandincreasesforeitherproductlabourwillbeaslackvariable（2）Ifmoremachinehoursweremadeavailableinmonth3,theywouldbeusedinitiallytomakeHerdorfs[單選題]*A1only(正確答案)B2onlyCBoth1and2DNeither1nor2答案解析：Aslackvariableoccurswhentherearemoreresourcesavailablethanarerequired.Inthegraph,thelabourline2S+3H=24,000iswellabovethefeasibleregionwhichmeansthatitisnotabindingconstraintandtherearemorelabourhoursthanisrequired.Evenifdemandincreasesforbothproducts,labourwouldstillbeaslackvariableasmachinehoursarethebindingconstraintandthatisnotexpectedtochange.Statement（1）iscorrect.Ifmoremachinehoursbecameavailableinmonth3,theywillbeusedtomakeSeebachasthemaximumdemandofHerdorf（3,000units）hasbeensatisfiedalready.Statement（2）isnotcorrect.88.Examiner’sreportMarch/June2021.Indicate,byclickingontherelevantboxesinthetablebelow,whethereachofthestatementsmadeaboutshort-termdecisionsaretrueorfalse.（答案用“T"代表Ture，"F"代表False，中間無(wú)空格，如TF）[填空題]*_________________________________(答案：FT)答案解析：Thefirststatementisfalse,thesecondstatementistrueJointcostsarenotrelevantindecisionsaboutwhethertosellajointproductatthesplit-offpointorafterfurtherprocessing.Whenmakingadecisionaboutfurtherprocessing,therelevantcostsaretheincrementalrevenuesfromsellingafterfurtherprocessingandtheincrementalcostsoffurtherprocessing.Wheretheincrementalrevenuesexceedtheincrementalcosts,thenfurtherprocessingisfinanciallyworthwhile.Therelevantcostsandrevenuesindecisionsrelatingtotheoperatingofinternalservicedepartmentsortheuseofexternalservicesarethedifferentialcostsbetweenthetwooptions.89.Examiner’sreportSeptember2019.Acompanyneeds400kgofmaterialZtofulfilacustomerorderinonemonth’stime.ItcurrentlyhasnomaterialZininventory.ThecurrentpurchasepriceofmaterialZis$20perkgandthisisexpectedtoriseto$24perkginonemonth’stime.MaterialZisperishableandnormally20%ofstoredmaterialislostpermonth.Thecompanyexpectstohave200kgofmaterialYininventoryinonemonth’stimewithnoalternativeuseotherthantosellitforscrapfor$18perkg.The200kgofmaterialYcouldbeconvertedinto200kgofmaterialZinonemonth’stimeatacostof$4perkg.MaterialYisnotperishable.WhatisthetotalrelevantcostofmaterialZtofulfilthecustomerorder?[填空題]*_________________________________(答案：9200)答案解析：Thecorrectansweris$9,200Thefirststepistodeterminewhatthecompany’soptionsareandthecostofthoseoptions.Theycandothefollowing:1）BuymaterialZnowandstoreitforonemonthbutthelosswouldneedaccountingfor=$20/0.8=$25perkg2）BuymaterialZinonemonth’stime=$24perkg3）ConvertmaterialYintomaterialZinonemonth’stime=$18+$4=$22BasedonthecostoftheoptionsthecompanywouldprefertoconvertmaterialYinto200kgofmaterialZandthenfortheremaining200kgofmaterialZrequiredfortheorder,thecompanywouldbuyitinonemonth’stime.Thetotalrelevantcostis（200kgx$22）+（200kgx$24）=$9,20090.Examiner’sreportJune2017.AcompanyismakingproductPwiththefollowingcostcard:……EachunitofPtakesonehourtomakeandtheavailablelabourandmachineryarefullyusedinitscurrentproductionofP.Thecompanyisconsideringmakinganewproduct,Q,butwouldhavetodivertlabourandmachineusefromproductP.WhatistherelevanttotalcostperhourforlabourandvariableoverheadswhichshouldbeincludedinthecostofproductQ?[單選題]*A$25B$75(正確答案)C$50D$65答案解析：ThecorrectanswerisBTherelevantcostofdivertinglabourawayfromexistingproductionwhentheresourceisbeingusedatfullcapacityisthevariablecostofalabourhour+opportunitycost.TheopportunitycostinthiscasewouldbethecontributionofproductPlostforeveryhourdivertedawayfromitsproduction.AseachunitofPtakesonelabourhourtheopportunitycostperlabourhouris$25andthecostperlabourhourmustbe$30（fromthecostcard）.Thereforetherelevantcostoflabouris$55.Notethatthequestionasksforthetotalrelevantcostoflabourandvariableoverheads.Astheseoverheadsarevariabletheyareincurredwhenproductionhappensandsoarerelevantandthevariableoverheadscostperhouris$20（fromthecostcard）.Thetotalrelevantcostoflabourandvariableoverheadsis$75.SelectingoptionAwouldhaveonlyrecognisedthelostcontributionofproductP.SelectingoptionCignoredtheopportunitycostelementandincludedonlythelabourandvariableoverheadscostsperhour.SelectionoptionDincludedthelabourandvariableoverheadscostsperhourbutusedtheprofitof$15astheopportunitycostinsteadofcontribution.91.Examiner’sreportDecember2015.Tomakeaspecialorder,labourwillhavetobetransferredfromtheproductionofProductX,whichearnsacontributionof$24perunitmade.EachunitofProductXrequires0.5hoursoflabour,whichispaidat$24perhour.Thespecialorderwillrequire100hoursoflabourand500hoursofmachinetime.Thevariablecostofrunningthemachineis$30perhour.Whatarethetotalrelevantcostsforlabourandmachinetimethatshouldbeincludedinthecostofthespecialorder?[單選題]*A$22,200(正確答案)B$10,200C$19,800D$17,400答案解析：TheanswertothequestionisA.Thisiscalculatedasfollows:-Labour:directcost=100x$24=$2,400Lostcontribution=100/0.5x$24=$4,800Machinecost=500x$30=$15,000Totalcost=$22,200Thistypeofrelevantcostingquestionusuallycausesaproblemforcandidatesasitteststheconceptofopportunitycosts.ThecontributionfromproductXwillbelostbecauseofthisspecialorder.Consequently,thefullcostofthislostcontributionPLUSthedirectlabourcostmustbeincluded.Themostcommonerrorwhichcandidatesmakeisexcludingthedirectlabourcostastheythinkthatthisisirrelevant.ItisrelevantasitwouldhavebeenchargedtoproductXinarrivingatproductX’scontribution;thereforeinstead,itmustbechargedtothespecialcontract.CandidateswhohadexcludedthedirectlabourcostwouldhaveerroneouslychosenoptionC,￡19,800.Candidateswhodealtwiththelabourcostcorrectlybutthenmisreadthenumberofmachinehoursincorrectlyas100wouldhavechosenoptionB（$2,400+$4,800+$3,000）.CandidateswhofailedtoincludethelostcontributionwouldhaveselectedanswerD（$2,400+$15,000）.92.Examiner’sreportSeptember2015.BCo.operatesaproductionprocesswhichgeneratesacontributionof$4perhour.Wagesarepaidat$7perhourandlabourisfullyutilized.Duringbusyperiodsworkersareofferedthechancetoworkovertime,whichispaidat$10perhour.However,workersarecurrentlyrefusingtoworkovertimebecauseofanindustrialdispute.BCohasjustreceivedanadditionalorderwhichmustbefulfilledimmediatelywhichwillrequire10hoursoflabourtofulfil.Whatisthetotalrelevantcostoflabourfortheadditionalorder?[單選題]*A$11B$40C$100D$110(正確答案)答案解析：Inthecontextofourquestion,wecaneitherdivertproductionorpayovertime.Basedontheabove,thecostofdivertingproductionisthecontributionlostof$4/hrplusthelabourcostof$7/hr,ie$11/hr.Theovertimecostis$10/hr,soordinarilywewouldchoosethisasitischeaper,howeverduetotheindustrialactionnoovertimeisavailable.Thisleavesuswithonlyoneoption–pay$11/hr.Thequestionasksforthetotalcostofthe10hoursrequired,so$11/hr*10hours=$110,answerD.AnswerAwasthecorrecthourlyrelevantcost,butnotthetotalcost.AnswerBrecognisedthecontributionlostof$4/hr,butdidn’taddbackthelabourcost.AnswerCwasthecostoftheovertime,whichcouldn’tbeselectedduetotheindustrialdispute.RelevantcostsarearegularlyexaminedtopicinF5andfuturecandidatesshouldbeawareofrelevantcostingprinciples,aswellascommonrelevantcostssuchasmaterials,labourandoverheads.93.SpecimenExamDecember2014AcompanyhasreceivedaspecialorderforwhichitisconsideringtheuseofmaterialBwhichithasheldinitsinventoryforsometime.Thisinventoryof945kgwasboughtat$4·50perkg.Thespecialorderrequires1,500kgofmaterialB.Iftheinventoryisnotusedforthisorder,itwouldbesoldfor$2·75perkg.ThecurrentpriceofmaterialBis$4·25perkg.WhatisthetotalrelevantcostofmaterialBforthespecialorder?[單選題]*A$4,957·50(正確答案)B$6,375C$4,125D$6,611·25答案解析：Costofthequantitytobebought=（1,500–945）x$4·25=$2,358·75Opportunitycostofquantityinhand=945x$2·75=$2,598·75Totalrelevantcost=$4,957·5094.ThefabricisregularlyusedbyHLCo.Therearecurrently300ininventory,whichcost$17per.Thecurrentpurchasepriceofthefabricis$17·50per.ThewoodisregularlyusedbyHLCoandusuallycosts$8·20per.However,thecompany’scurrentsupplier’searliestdeliverytimeforthewoodisinthreeweeks’time.Analternativesuppliercoulddeliverimmediatelybuttheywouldcharge$8·50per.HLCoalreadyhas500ininventorybut480ofthisisneededtocompleteotherexistingordersinthenexttwoweeks.Theremaining20isnotgoingtobeneededuntilfourweeks’time.Whatisthecostofthefabricandthewoodwhichshouldbeincludedinthequotation?[單選題]*A$3,500$419(正確答案)B$3,400$419C$3,500$255D$0$255答案解析：Fabricisinregularuse,sothereplacementcostistherelevantcost（200m2x$17·50）=$3,500.30m2ofwoodwillhavetobeorderedinfromthealternativesupplierbuttheremaining20m2whichisininventoryandnotneededforotherworkcanbeusedandthenreplacedbyanorderfromtheusualsupplier（30m2x$8·50）+（20m2x$8·20）=$419.95.Theskilledlabourforceisemployedunderpermanentcontractsofemploymentunderwhichtheymustbepaidfor40hoursperweek’slabour,eveniftheirtimeisidleduetoabsenceoforders.Theirrateofpayis$16perhour,althoughanyovertimeispaidattimeandahalf.Inthenexttwoweeks,thereissparecapacityof150labourhours.Thereisnosparecapacityforsemi-skilledworkers.Theyarecurrentlypaid$12perhourortimeandahalfforovertime.However,alocalagencycanprovideadditionalsemi-skilledworkersfor$14perhour.Whatcostshouldbeincludedinthequotationforskilledlabourandsemi-skilledlabour?[單選題]*A$3,600$4,200B$1,200$4,200(正確答案)C$3,600$5,400D$1,200$5,400答案解析：Skilledlabour:Thereisnocostforthefirst150hoursasthereissparecapacity.Theremaining50hoursrequiredwillbepaidattimeandahalf,whichis$16x1·5=$24.50hoursx$24=$1,200Semi-skilledlabour:Thereisnosparecapacity,sothecompanywilleitherneedtopayovertimeorhireinadditionalstaff.Thecostofpayingovertimewouldbe$18perhour,soitwouldbecheapertohireintheadditionalstafffor$14perhour.300hoursx$14=$4,20096.Ofthe$3perhourfactoryoverheadscosts,$1·50perhourreflectstheelectricitycostsofrunningthecuttingmachinewhichwillbeusedtocutthefabricandwoodforthesofas.Theother$1·50p