The Organic Bread Company (OBC) makes a range of breads for sale direct to the public. The production process begins with workers weighing out ingredients on electronic scales and then placing them in a machine for mixing. A worker then manually removes the mix from the machine and shapes it into loaves by hand, after which the bread is then placed into the oven for baking.
All baked loaves are then inspected by OBC’s quality inspector before they are packaged up and made ready for sale. Any loaves which fail the inspection are donated to a local food bank.
The standard cost card for OBC’s ‘Mixed Bloomer’, one of its most popular loaves, is as follows:
Budgeted production of Mixed Bloomers was 1,000 units for the quarter, although actual production was only 950 units. The total actual quantities used and their actual costs were:
Required:
(a) Calculate the total material mix variance and the total material yield variance for OBC for the last quarter. (7 marks)
(b) Using the information in the question, suggest THREE possible reasons why an ADVERSE MATERIAL YIELD variance could arise at OBC. (3 marks)
Placing a job advertisement on an online job board is _____.
A、sostly
B、cost
C、expensively
Placing a job advertisement on an online job board is().
A、 expensively
B、 costly
C、 cost
A.at the beginning
B.at the end
C.in the middle
D.at both the beginning and the end
The Internet has led to a huge increase in credit-card (信用卡) fraud. Your card information could even be for sale in an illegal Web site (网站).
Web sites offering cheap goods and services should be regarded with care. On-line shoppers who enter their credit-card information may never receive the goods they thought they bought. The thieves then go shopping with your card number or sell the information over the Internet.
Computers hackers (黑客) have broken down security (安全) systems , raising questions about the safety of cardholder information.
Several months ago, 25, 000 customers of CD Universe, an on-line music retailer (批发商) , were not lucky. Their names, addresses and credit-card numbers were posted on a Web site after the retailer refused to pay US $ 157, 828 to get back the information.
Credit-card firms are now fighting against on-line fraud. Mastercard is working on plans for web—only credit-card, with a lower credit limit. The card could be used only for shopping on-line. However, there are a few simple steps you can take to keep from being cheated.
Ask about your credit-card firm's on-line rules; Under British law, cardholders are responsible (对……负有责任的)for the first US $ 78 of any fraudulent spending.
And shop only at secure sites: Send your credit-card information only if the web site offers advanced secure system.
If the security is in place, a letter will appear in the bottom right-hand corner of your screen. The Web site address may also start with https://—the extra"s" stands for secure. If in doubt, give your credit-card information over the telephone.
Keep your password safe. Most on-line sites require a user name and password before placing an order. Treat your passwords with care.
What do most people worry about the Internet according to this passage?
A.A lot of stolen credit-cards were sold on the Internet.
B.Fraud on the Internet.
C.Many Web sites are destroyed.
D.Many illegal Web sites are on the Internet.