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阅读下列案例材料，然后回答问题。王明，男，34岁，居住在四川省成都市甲区，从事汽车维修，其所开的汽车维修站位于成都市乙区。该维修站的个体工商户营业执照所登记的业主是其堂弟王勇，王勇居住在成都市丙区，但王勇实际上并不经营这家汽车维修站。王明雇佣了一个汽车修理工秦乐，秦乐常年居住在成都市丁区。秦乐为客户李平（家住成都市戌区）修理汽车。修好后，秦乐按照工作程序要求在修理站内试开时，不慎汽车起火，造成发动机损坏。相关各方就如何赔偿该汽车损失发生纠纷，未能达成协议。现李平向戌区人民法院起诉，王明向戌区法院提出管辖权异议，但是被裁定驳回。问题：本案应以谁为被告？为什么？
王明应在何时提出管辖权异议？对于驳回的裁定应如何救济？
本案哪个（些）法院享有管辖权？为什么？
在案件审理过程中，李平未经法庭同意中途退庭，法院应如何处理？
请帮忙给出每个问题的正确答案和分析，谢谢！

In the three months ended 30 November 2011, Choc Co produced 101,000 units of ‘Ooze’ using 2,200 kg of honey, 1,400 kg of sugar and 1,050 kg of syrup. Note: there are 1,000 grams in a kilogram (kg).
Choc Co has used activity-based costing to allocate its overheads for a number of years. One of its main overheads is machine set-up costs. In the three months ended 30 November 2011, the following information was available in relation to set-up costs:
Required:
(a) Calculate the following variances for materials in Ooze:
(i) Total materials usage variance; (4 marks)
(ii) Total materials mix variance; (4 marks)
(iii) Total materials quantity (yield) variance. (4 marks)
(b) Calculate the following activity-based variances in relation to the set-up cost of the machines:
(i) The expenditure variance; (3 marks)
(ii) The efficiency variance. (3 marks)
(c) Briefly outline the steps involved in allocating overheads using activity based costing. (2 marks)

Fit Co specialises in the manufacture of a small range of hi-tech products for the fitness market. They are currently considering the development of a new type of fitness monitor, which would be the first of its kind in the market. It would take one year to develop, with sales then commencing at the beginning of the second year. The product is expected to have a life cycle of two years, before it is replaced with a technologically superior product. The following cost estimates have been made.
Note: You should ignore the time value of money.
Required:
(a) Calculate the life cycle cost per unit. (6 marks)
(b) After preparing the cost estimates above, the company realises that it has not taken into account the effect of the learning curve on the production process. The variable manufacturing cost per unit above, of $40 in year 2 and $42 in year 3, includes a cost for 0·5 hours of labour. The remainder of the variable manufacturing cost is not driven by labour hours. The year 2 cost per hour for labour is $24 and the year 3 cost is $26 per hour. Subsequently, it has now been estimated that, although the first unit is expected to take 0·5 hours, a learning curve of 95% is expected to occur until the 100th unit has been completed.
Calculate the revised life cycle cost per unit, taking into account the effect of the learning curve.
Note: the value of the learning co-efficient, b, is –0·0740005. (10 marks)
(c) Discuss the benefits of life cycle costing. (4 marks)

‘Budgeting is a waste of time. I don’t see the point of it. It tells us what we can’t afford but it doesn’t keep us from buying it. It simply makes us invent new ways of manipulating figures. If all levels of management aren’t involved in the setting of the budget, they might as well not bother preparing one.’
Required:
(a) Identify and explain SIX objectives of a budgetary control system. (9 marks)
(b) Discuss the concept of a participative style. of budgeting in terms of the six objectives identified in part (a). (11 marks)