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NEW QUESTION: 1
새로운 공정으로 생산된 첫 번째 배치의 단위당 평균 인건비는 US $ 120입니다. 두 번째 배치후 누적 평균 인건비는 제품 당 US $ 72입니다. 배치 크기 100을 사용하고 학습 곡선이 계속된다고 가정하면 4 배치의 총 인건비는 다음과 같습니다.
A. US$4,320
B. US$17,280
C. US$2,592
D. US$10,368
Answer: B
Explanation:
The learning curve reflects the increased rate at which people perform tasks as they gain experience. The time required to perform a given task becomes progressively shorter.
Ordinarily, the curve is expressed in a percentage of reduced time to complete a task for each doubling of cumulative production. One common assumption in a learning curve model is that the cumulative average time and labor cost) per unit is reduced by a certain percentage each time production doubles. Given a US $120 cost per unit for the first 100 units and a US $72 cost per unit when cumulative production doubled to 200 units, the learning curve percentage must be 60% US $72 - $120). If production is again doubled to 400 units four batches), the average unit labor cost should be US $43.20 $72 x 60%). Hence, total labor cost for 400 units is estimated to be US $17,280 400 $43.20).
NEW QUESTION: 2
金融支援オフィスのユーザーが、大学のERPシステム上のfinaidディレクトリとのやり取りに問題を抱えています。呼び出しを受けたシステム管理者はコマンドを実行し、次の出力を受け取りました。
その後、システム管理者は、ユーザーがERPシステムのfinaidグループのメンバーであることも確認しました。
問題の最も可能性の高い理由は次のうちどれですか？
A. The finaid directory is not formatted correctly
B. The permissions on the finaid directory should be drwxrwxrwx.
C. The files on the finaid directory have become corrupted.
D. The problem is local to the user, and the user should reboot the machine.
Answer: A
NEW QUESTION: 3
A company has recently developed a new lawnmower with an estimated market life of 5 years.
Production and sale of the lawnmower will require investment in new production equipment costing
$750,000. It is expected that this equipment could be sold back to the original vendor for $50,000 at the end of five years.
Purchase of the equipment would be financed by a 5 year fixed rate bank loan at an interest rate of 6%.
A manager already employed by the company would be moved from their current position to manage production of the new lawnmower. Their original position would be filled by a new recruit on a fixed annual salary of $35,000.
Which of the following statements is NOT correct?
A. If the lawnmower is a failure then management can terminate the project early and sell the equipment, giving them an abandonment option.
B. The salary of the replacement manager is a relevant cash flow in the decision.
C. Launching a new lawnmower gives an opportunity to launch more new versions and provides a follow-on option.
D. The interest costs on the bank loan are a relevant cash flow in the decision.
Answer: D