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戏曲舞台上，后台人员与前台表演相互呼应的答话和制造的声音效果称为()。
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Notes
1 Variable production costs would be $12 per unit for production volumes up to and including 100,000 units each year. However, if production exceeds 100,000 units each year, the variable production cost per unit would fall to $11 for all units produced.
2 Advertising costs would be $900,000 per annum at a selling price of $30 and $970,000 per annum at a price of $35.
3 Fixed production costs would be $450,000 per annum.
Required:
(a) Calculate each of the six possible profit outcomes which could arise for Gam Co in the coming year. (8 marks)
(b) Calculate the expected value of profit for each of the two price options and recommend, on this basis, which option Gam Co would choose. (3 marks)
(c) Briefly explain the maximin decision rule and identify which price should be chosen by management if they use this rule to decide which price should be charged. (3 marks)
(d) Discuss the factors which may give rise to uncertainty when setting budgets. (6 marks)
Valet Co is a car valeting (cleaning) company. It operates in the country of Strappia, which has been badly affected by the global financial crisis. Petrol and food prices have increased substantially in the last year and the average disposable household income has decreased by 30%. Recent studies have shown that the average car owner keeps their car for five years before replacing it, rather than three years as was previously the case. Figures over recent years also show that car sales in Strappia are declining whilst business for car repairs is on the increase.
Valet Co offers two types of valet – a full valet and a mini valet. A full valet is an extensive clean of the vehicle, inside and out; a mini valet is a more basic clean of the vehicle. Until recently, four similar businesses operated in Valet Co’s local area, but one of these closed down three months ago after a serious fire on its premises. Valet Co charges customers $50 for each full valet and $30 for each mini valet and this price never changes. Their budget and actual figures for the last year were as follows:
The budgeted contribution to sales ratios for the two types of valet are 44·6% for full valets and 55% for mini valets.
Required:
(a) Using the data provided for full valets and mini valets, calculate:
(i) The total sales mix contribution variance; (4 marks)
(ii) The total sales quantity contribution variance. (4 marks)
(b) Briefly describe the sales mix contribution variance and the sales quantity contribution variance. (2 marks)
(c) Discuss the SALES performance of the business for the period, taking into account your calculations from part (a) AND the information provided in the scenario. (10 marks)
The Rotech group comprises two companies, W Co and C Co.
W Co is a trading company with two divisions: The Design division, which designs wind turbines and supplies the designs to customers under licences and the Gearbox division, which manufactures gearboxes for the car industry.
C Co manufactures components for gearboxes. It sells the components globally and also supplies W Co with components for its Gearbox manufacturing division.
The financial results for the two companies for the year ended 31 May 2014 are as follows:
Required:
(a) Discuss the performance of C Co and each division of W Co, calculating and using the following three performance measures:
(i) Return on capital employed (ROCE)
(ii) Asset turnover
(iii) Operating profit margin
Note: There are 4·5 marks available for calculations and 5·5 marks available for discussion. (10 marks)
(b) C Co is currently working to full capacity. The Rotech group’s policy is that group companies and divisions must always make internal sales first before selling outside the group. Similarly, purchases must be made from within the group wherever possible. However, the group divisions and companies are allowed to negotiate their own transfer prices without interference from Head Office.
C Co has always charged the same price to the Gearbox division as it does to its external customers. However, after being offered a 5% lower price for similar components from an external supplier, the manager of the Gearbox division feels strongly that the transfer price is too high and should be reduced. C Co currently satisfies 60% of the external demand for its components. Its variable costs represent 40% of revenue.
Required: Advise, using suitable calculations, the total transfer price or prices at which the components should be supplied to the Gearbox division from C Co. (10 marks)
元代后期，把同一宫调的南北曲曲牌，按一支南曲、一支北曲，或相反的次序联结成套数的联套方式是()。
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