题目内容

《全国铁路通用乘车证》正反面均加印()底纹。

A. 橘黄色
B. 土黄色
C. 褐色
D. 咖啡色

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某残疾旅客携带旅行包1只，重26kg;代步的折叠式轮椅1只，重23kg，到站应补收()的超重运费。

A. 6kg
B. 26kg
C. 30kg
D. 25kg

到站发现一名超过1.4m的儿童持儿童票乘车时，应()。

A. 不予追究
B. 补收全价票价与儿童票票价的差额，核收手续费
C. 加倍补收全价票价与儿童票票价的差额，核收手续费
D. 除补全价与儿童票票价的差额核收手续费外，还应加收应补票价50%的票款

本年度的通勤乘车证可延期使用到次年的()

A. 1月10日
B. 1月15日
C. 1月20日
D. 1月30日

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)