【答案】C。
解析：Actual charged working time: (52-5)×40×85% = 1,598 hours
Cost plus pricing: 3,500+15,000 = $18,500
Price charge per hour = 18,500/1598 = $11.58 per hour
Price charge for 4-hours working = 18,500/1598×4 = $46.31
知识点：Service costing (Chapter 10 Job, batch and service costing)
【答案】CD。
解析：面包店(Bakery)是制造业，日常烘焙以及销售面包。粉刷匠(A wall painter)用Job costing去衡量更好，以一个工程的工作量核算工资。大学和家政都可以用service costing核算。
知识点：Service costing (Chapter 10 Job, batch and service costing)
