A pair of cotton trousers ___ I now need badly.
A.is what
B.is which
C.are what
D.are which
A.is what
B.is which
C.are what
D.are which
Mary looks great_________this pair of trousers.
A.by
B.in
C.at
D.on
My new shoes cost me 50 yuan (RMB). The price was______that of the last pair I bought a month ago.
A.two time more than
B.twice as much as
C.as twice
D.as much as twice
According to the passage, a pair of pandas is to be sent to the USA after______.
A.they were born in the city of Chengdu
B.they were caught in Sichuan Province
C.the USA paid $ 4 million to China
D.three year's discussion of the two cities
Mary looks great_________ this pair of trousers.
A.in
B.by
C.on
D.at
This pair of glasses is similar to ______ you bought last week.
A.the one
B.the one which
C.the ones what
D.the ones
My new glasses cost me ______ the last pair that I bought.
A.three times
B.three times as much as
C.three times as much
D.three times much as
A.$4.5
B.$4
C.$5
D.$5.50
A.1 want
B.I love
C.I"d like to
D.I"d better
Heather:Yeah,definitely!
A.Thanks for inviting me!
B.Any Problem?
C.Of course
D.When and where?
37,000 hours were used to complete the work and there was no idle time. The total labour cost for the quarter was $531,930.
At the beginning of the last quarter, the design of the gloves was changed slightly. The new design required workers to sew the company’s logo on to the back of every glove made and the estimated time to do this was 15 minutes for each pair. However, no-one told the accountant responsible for updating standard costs that the standard time per pair of gloves needed to be changed. Similarly, although all workers were given a 2% pay rise at the beginning of the last quarter, the accountant was not told about this either. Consequently, the standard was not updated to reflect these changes.
When overtime is required, workers are paid 25% more than their usual hourly rate.
Required:
(a) Calculate the total labour rate and total labour efficiency variances for the last quarter. (2 marks)
(b) Analyse the above total variances into component parts for planning and operational variances in as much detail as the information allows. (6 marks)
(c) Assess the performance of the production manager for the last quarter. (7 marks)