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Q:Can you guess who Abraham, Martin, John &Bobby are?A: They are_____________, ________________, President __________________&_____________________,John Kennedy’s brother.

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Q:What did these people stand for?A:They represented the __________ leaders, who advocated ___________ civil- rights.

Q:Do you know why they all died young & who killed them?A:They were all _____________ young because they fought for the civil-rights, which resulted in ____________.

Q: Can you guess what the texts in this unit are going to be about?A:The texts in this unit are going to talk about the _____________ & its __________________.

甲公司设有运输和修理两个辅助生产车间,采用计划分配法分配辅助生产成本。运输车间的成本按运输公里比例分配,修理车间的成本按修理工时比例分配。该公司2007年2月有关辅助生产成本资料如下:(1)运输车间本月共发生成本22 500元,提供运输劳务5 000公里;修理车间本月共发生成本240 000元,提供修理劳务640工时。(2)运输车间耗用修理车间劳务40工时,修理车间耗用运输车间劳务500公里。(3)基本生产车间耗用运输车间劳务2 550公里,耗用修理车间劳务320工时;行政管理部门耗用运输车间劳务1 950公里,耗用修理车间劳务280工时。运输服务的计划单位成本为5元/公里,修理服务的计划单位成本为350元/小时。要求:按计划分配法进行账务处理。

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