成功哪有看起来那么容易？在备考的路上，最有希望通过的人总是最孤独的。这个时候，只要我们坚持初心，持之以恒，才能滴水穿石，获得最终得突破。每日坚持练习两道acca考试题目，坚持下去，你会发现一个不一样的自己~
【单选题】Jennie is paid on a piecework basis. The basis of the piecework scheme is as follows：
| 1 to 99 units | $0.25 per unit |
| 100 to 199 units | $0.35 per unit |
| 200 to 299 units | $0.45 per unit |
With only the additional units qualifying for the higher rates and rejected units do not qualify for payment. During a particular day the employee produced 230 units of which 27 were rejected as faulty.
What did Jennie earn for her day's work?
A. $61.55
B. $61.65
C. $73.70
D. $73.80
【单选题】Employee P is a plumber and normally works 40 hours per week. The standard rate of pay is $4.50 per hour. A premium of 60% of the basic hourly rate is paid for all overtime hours worked. During the last week of December, Employee P worked for 45 hours. The overtime hours worked were for the following reasons：
Idle time due to machine breakdown: 2 hours
Work for customer’s special request: 3 hours
How much of Employee P’s earnings for the last week of December would have been treated as direct wages?
A. $193.50
B. $194.40
C. $201.60
D. $216.00
