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 targ

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)

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更多“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 targ”相关问题

  • 第1题：

    Now, we have enlarged and()our domestic market and European market.

    A. consolidated

    B. merged

    C. purchased


    参考答案：A

  • 第2题：

    In the 1930s, the United States experienced the Great Depression which first began with the New York stock market crash.()


    参考答案：正确

  • 第3题：

    _______ the new plan can be carried out will be discussed at the meeting tomorrow. A. Which B. What C. That D. Whether


    正确答案：D

  • 第4题：

    共用题干
    Musical Chairs
    Do you know how to play a game called"Musical Chairs"?It is easy to play and most people enjoy it. All you need are some chairs,some people and some way of making music.You may use a piano or any other musical instrument,if someone can play it. You may use a tape recorder. You can even use a radio.
    Put the chairs in a row.The chairs may be put in twos,back to back.A better way is to have the chairs in one row with each chair facing in the opposite direction to the chair next to it.
    The game is easy.When the music starts,the players walk round the chairs.Everyone goes in the same direction,of course,they should walk in time to the music .If the music is fast they should walk quickly .If the music is slow,they should walk slowly.
    The person playing music cannot see the people in the game.When the music stops,the play-ers try to sit on the chairs.If a person cannot find a chair to sit on,he drops out. Then,before the music starts again,one chair must be taken away.When the music stops again,one more player will be out.
    At last,there will be two players and one chair. The one who sits on the chair when the music stops is the winner.

    When the music starts,the players must_____.
    A: run about the room
    B: get down
    C: walk around the chairs
    D: sit on the chairs

    答案：C
    解析：
    因为在第四段有这样一句If a person cannot find a chair to sit on , he drops out.那么肯定是椅子比人数少，这样才会有人没地方坐，故选A。


    在第一段中提到了A、B、C三种可以播放音乐的器具，而D项没有，因为一般来说电话是不能播放音乐的，故选D。


    第二段的 Put the chairs in a row就是“把椅子排成一排”之意。故选D。


    由第三段中的句子When the music starts, the players walk round the chairs．故选C。


    本题可用排除法，由第一段第二句It is easy to play,A项正确；由最后一句The one who sits on the chair when the music stops is the winner. C项正确；由第四段的句子The person playing music cannot see the people in the game. D项正确。故选B。

  • 第5题：

    共用题干
    Musical Chairs
    Do you know how to play a game called"Musical Chairs"?It is easy to play and most people enjoy it. All you need are some chairs,some people and some way of making music.You may use a piano or any other musical instrument,if someone can play it. You may use a tape recorder. You can even use a radio.
    Put the chairs in a row.The chairs may be put in twos,back to back.A better way is to have the chairs in one row with each chair facing in the opposite direction to the chair next to it.
    The game is easy.When the music starts,the players walk round the chairs.Everyone goes in the same direction,of course,they should walk in time to the music .If the music is fast they should walk quickly .If the music is slow,they should walk slowly.
    The person playing music cannot see the people in the game.When the music stops,the play-ers try to sit on the chairs.If a person cannot find a chair to sit on,he drops out. Then,before the music starts again,one chair must be taken away.When the music stops again,one more player will be out.
    At last,there will be two players and one chair. The one who sits on the chair when the music stops is the winner.

    Which of the following statements is NOT true?
    A: The game"Musical Chairs"is not difficult to learn.
    B: The last one can sit on the last chair.
    C: The winner can sit on the chair.
    D: If the person plays music,he cannot be the winner.

    答案：B
    解析：
    因为在第四段有这样一句If a person cannot find a chair to sit on , he drops out.那么肯定是椅子比人数少，这样才会有人没地方坐，故选A。


    在第一段中提到了A、B、C三种可以播放音乐的器具，而D项没有，因为一般来说电话是不能播放音乐的，故选D。


    第二段的 Put the chairs in a row就是“把椅子排成一排”之意。故选D。


    由第三段中的句子When the music starts, the players walk round the chairs．故选C。


    本题可用排除法，由第一段第二句It is easy to play,A项正确；由最后一句The one who sits on the chair when the music stops is the winner. C项正确；由第四段的句子The person playing music cannot see the people in the game. D项正确。故选B。

  • 第6题：

    Since Dawson Creek Fashion was late getting its new styles on the market, there was not ( )opportunity to meet pre-Christmas sales projections.

    A. many

    B. little

    C. much

    D. big

    答案：C
    解析：

  • 第7题：

    （）in the labor market,he has enrolled in a computer course.

    ABe competitive

    BBeing more competitive

    CBeing competitive

    DTo be more competitive


    D
    略

  • 第8题：

    We have received orders（）US$1，000，000 since the new product was introduced to the market.

    • A、amountfor
    • B、amountto
    • C、accountfor
    • D、amountingto

    正确答案:D

  • 第9题：

    单选题
    Which of the following statements concerning the rigging of bosuns’ chairs and their use is TRUE（）.
    A

    Always secure the gantline to the chair with a bowline

    B

    Always have the chair hoisted with at least three turns on a winch drum

    C

    Any tools，paint pots etc．should be secured by lanyards

    D

    When riding a stay，make sure that the bow of the shackle passes through the becket of the bridle


    正确答案： B
    解析： 暂无解析

  • 第10题：

    单选题
    Which of the following is an example of pure auction market?
    A

    The primary Treasury bill market.

    B

    The secondary Treasury bill market.

    C

    The corporate equity market.


    正确答案： C
    解析：
    第四段第二句指出“The primary Treasury bill market, for example, is a pure auction market…”，故选项A符合题意。

  • 第11题：

    单选题
    Which of the following is a new and popular arcade?
    A

    The Seattle Center.

    B

    The Monorail.

    C

    The Westlake Center.

    D

    Pike Place Market.


    正确答案： A
    解析：
    事实细节题。根据第二段“…the Westlake Center(Fourth Avenue and Pine Street), a new and popular arcade for shoppers and strollers who can shop in the mall, visit the nearby department stores or sit outside and watch people amid Robert Maki’s granite sculptures and waterfalls.”可以了解到，西湖中心是为游人提供休息和购物场所的拱廊形建筑，所以选C。

  • 第12题：

    单选题
    The coalition parties have asked the government to consider using more funds to help support the ailing market.
    A

    rapidly expanding

    B

    steadily improving

    C

    making changes

    D

    having difficulties


    正确答案： B
    解析：
    句意：联合团体已请求政府考虑使用更多的资金来支持疲软的市场。ailing境况不佳的。having difficulties“有困难的”与之相符。rapidly expanding迅速扩张的。steadily improving稳步前进的。making changes变革的。

  • 第13题：

    Our stocks include a wide range of first-class electrical typewriters at very competitive prices.They have the correcting and automatically storing system. From the catalogues enclosed, you will find that our prices are much lower than those in the market.(英译中)


    参考答案：我方存货包括许多种类的一流电动打字机，其价格很有竞争力。这些打字机具有改正和自动存储系统。贵方从所附的目录单中可以看出，我们的价格要比市场价低很多。

  • 第14题：

    The New York foreign exchange market is a market for exchanging foreign currencies against any convertible currencies.

    A．Right

    B．Wrong

    C．Doesn't say


    正确答案：B
    解析：文中第四句The New York foreign exchange market, for example, is essentially a market for exchange foreign currencies against the US dollar. 可以看出。

  • 第15题：

    共用题干
    Musical Chairs
    Do you know how to play a game called"Musical Chairs"?It is easy to play and most people enjoy it. All you need are some chairs,some people and some way of making music.You may use a piano or any other musical instrument,if someone can play it. You may use a tape recorder. You can even use a radio.
    Put the chairs in a row.The chairs may be put in twos,back to back.A better way is to have the chairs in one row with each chair facing in the opposite direction to the chair next to it.
    The game is easy.When the music starts,the players walk round the chairs.Everyone goes in the same direction,of course,they should walk in time to the music .If the music is fast they should walk quickly .If the music is slow,they should walk slowly.
    The person playing music cannot see the people in the game.When the music stops,the play-ers try to sit on the chairs.If a person cannot find a chair to sit on,he drops out. Then,before the music starts again,one chair must be taken away.When the music stops again,one more player will be out.
    At last,there will be two players and one chair. The one who sits on the chair when the music stops is the winner.

    The chairs should be put______.
    A: with the desks
    B: before the winner
    C: all over the room
    D: in a line

    答案：D
    解析：
    因为在第四段有这样一句If a person cannot find a chair to sit on , he drops out.那么肯定是椅子比人数少，这样才会有人没地方坐，故选A。


    在第一段中提到了A、B、C三种可以播放音乐的器具，而D项没有，因为一般来说电话是不能播放音乐的，故选D。


    第二段的 Put the chairs in a row就是“把椅子排成一排”之意。故选D。


    由第三段中的句子When the music starts, the players walk round the chairs．故选C。


    本题可用排除法，由第一段第二句It is easy to play,A项正确；由最后一句The one who sits on the chair when the music stops is the winner. C项正确；由第四段的句子The person playing music cannot see the people in the game. D项正确。故选B。

  • 第16题：

    共用题干
    Musical Chairs
    Do you know how to play a game called"Musical Chairs"?It is easy to play and most people enjoy it. All you need are some chairs,some people and some way of making music.You may use a piano or any other musical instrument,if someone can play it. You may use a tape recorder. You can even use a radio.
    Put the chairs in a row.The chairs may be put in twos,back to back.A better way is to have the chairs in one row with each chair facing in the opposite direction to the chair next to it.
    The game is easy.When the music starts,the players walk round the chairs.Everyone goes in the same direction,of course,they should walk in time to the music .If the music is fast they should walk quickly .If the music is slow,they should walk slowly.
    The person playing music cannot see the people in the game.When the music stops,the play-ers try to sit on the chairs.If a person cannot find a chair to sit on,he drops out. Then,before the music starts again,one chair must be taken away.When the music stops again,one more player will be out.
    At last,there will be two players and one chair. The one who sits on the chair when the music stops is the winner.

    If ten people are playing musical chairs,you must begin with______.
    A: nine chairs
    B: ten chairs
    C: eleven chairs
    D: one chair

    答案：A
    解析：
    因为在第四段有这样一句If a person cannot find a chair to sit on , he drops out.那么肯定是椅子比人数少，这样才会有人没地方坐，故选A。


    在第一段中提到了A、B、C三种可以播放音乐的器具，而D项没有，因为一般来说电话是不能播放音乐的，故选D。


    第二段的 Put the chairs in a row就是“把椅子排成一排”之意。故选D。


    由第三段中的句子When the music starts, the players walk round the chairs．故选C。


    本题可用排除法，由第一段第二句It is easy to play,A项正确；由最后一句The one who sits on the chair when the music stops is the winner. C项正确；由第四段的句子The person playing music cannot see the people in the game. D项正确。故选B。

  • 第17题：

    共用题干
    Musical Chairs
    Do you know how to play a game called"Musical Chairs"?It is easy to play and most people enjoy it. All you need are some chairs,some people and some way of making music.You may use a piano or any other musical instrument,if someone can play it. You may use a tape recorder. You can even use a radio.
    Put the chairs in a row.The chairs may be put in twos,back to back.A better way is to have the chairs in one row with each chair facing in the opposite direction to the chair next to it.
    The game is easy.When the music starts,the players walk round the chairs.Everyone goes in the same direction,of course,they should walk in time to the music .If the music is fast they should walk quickly .If the music is slow,they should walk slowly.
    The person playing music cannot see the people in the game.When the music stops,the play-ers try to sit on the chairs.If a person cannot find a chair to sit on,he drops out. Then,before the music starts again,one chair must be taken away.When the music stops again,one more player will be out.
    At last,there will be two players and one chair. The one who sits on the chair when the music stops is the winner.

    Which of the following is not suitable for playing musical chairs?
    A: A piano.
    B: A radio.
    C: A tape recorder.
    D: A telephone.

    答案：D
    解析：
    因为在第四段有这样一句If a person cannot find a chair to sit on , he drops out.那么肯定是椅子比人数少，这样才会有人没地方坐，故选A。


    在第一段中提到了A、B、C三种可以播放音乐的器具，而D项没有，因为一般来说电话是不能播放音乐的，故选D。


    第二段的 Put the chairs in a row就是“把椅子排成一排”之意。故选D。


    由第三段中的句子When the music starts, the players walk round the chairs．故选C。


    本题可用排除法，由第一段第二句It is easy to play,A项正确；由最后一句The one who sits on the chair when the music stops is the winner. C项正确；由第四段的句子The person playing music cannot see the people in the game. D项正确。故选B。

  • 第18题：


    According to the author，who is dominating the market for small tablet computers？( )

    A.iPad
    B.iPad mini
    C.Kindle and Android tablets
    D.Nobody.It is a highly competitive market

    答案：C
    解析：

  • 第19题：

    （）in the labor market,he has enrolled in a computer course.

    • A、Be competitive
    • B、Being more competitive
    • C、Being competitive
    • D、To be more competitive

    正确答案:D

  • 第20题：

    单选题
    What does the report say about the job market in Japan?
    A

    Sales growth in the overseas market has help to stop job cuts in big companies like Sony.

    B

    Japan lost 210,000 jobs in November.

    C

    The unemployment rate at the moment of speaking is close to its record high.

    D

    190, 000 people gave up hope of finding a new job.


    正确答案： A
    解析：
    从录音中提到的“The unemployment rate held steady at 5.2 percent close to a record 5.5 percent”，可知日本工作市场的失业率已接近记录最高点。
    【录音原文】
    Rising overseas sales are not stopping companies, including Sony, from cutting jobs to spur earnings, Japan’s economy lost 190,000 jobs in November, a report said. The unemployment rate held steady at 5.2 percent close to a record 5.5 percent, because 210,000 people gave up looking for work.

  • 第21题：

    单选题
    The busy market sells mainly meat，vegetables and dairy______.
    A

    outputs

    B

    manufactures

    C

    production

    D

    produce


    正确答案： B
    解析：

  • 第22题：

    单选题
    （）in the labor market,he has enrolled in a computer course.
    A

    Be competitive

    B

    Being more competitive

    C

    Being competitive

    D

    To be more competitive


    正确答案： A
    解析： 暂无解析

  • 第23题：

    单选题
    Sugar manufactures have ______.
    A

    tried hard to make experiments on their own with sugar on humans and animals

    B

    invested millions of dollars in buying best names of scientists to sell sugar.

    C

    hoped to encounter some scientific findings about sugar.

    D

    tried hard to establish public relations in order to open the market for sugar.


    正确答案： D
    解析：
    从文中第七段可知，糖的生产商很早就开始动用公共关系来开拓市场，对那些能做出“满意”实验的人也给与奖赏，D项表述与原文一致。

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