题目内容
Li Xiaonian invites his co-workers to his home for lunch.Li Xiaonian: Lunch is ready! Please take your seats. I hope you will like it!Sarah Smith: Wow! 16) _____ Is it Tangcuyu?Li Xiaonian: Yes! You can also try this jiaozi.Mary Green: 17) _____Wang Yang: Mary, 18) _____Mary Green: That’s before I tasted jiaozi! 19) _____Li Xiaonian: 20) _____Together: No, it’s too spicy.
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Waiter: Excuse me. Can I take your order now?Mary Fisher: Yes, please.Waiter: 21) _____Mary Fisher: I’d like the tomato soup, fruit salad and a steak.Waiter: 22) _____Mary Fisher: Medium, please. And give me a glass of mineral water.Waiter: Yes, Madam. 23) _____Bob Adams: What do you recommend?Waiter: Would you like to try the chicken? 24) _____Bob Adams: OK. I’ll have the mushroom soup, vegetable salad and the chicken, then.Waiter: 25) _____Bob Adams: Orange juice, please.
同福公司制件厂生产一种A产品，生产能力表现为生产一线工人直接人工工时，每月可用直接人工工时最大限度为9500工时，正常直接人工工时为8000工时。该公司制造费用预算分配率按正常生产能力计算。2020年8月份制件厂正常生产能力为8000直接人工小时，制造费用预算总额为156300元，其中变动制造费用预算为64000元，固定制造费用预算为92300元。制造费用按产品直接人工工时分配计入产品成本。A产品直接材料标准用量为10米，每米标准价格9元；直接人工标准为8小时，每小时标准工资为20元。要求：（1）变动制造费用标准分配率（2）固定制造费用标准分配率（3）单位产品标准成本
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