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】 Which of the following are NOT likely to use service costing?
A. A hotel
B. A plumber
C. A firm of lawyers
D. An intermediary agent
【单选题】IT Co is a consultancy firm which provides IT service for clients. The relevant information is as follows.
| $ | |
| Hourly-salary for senior consultants | 50 |
| Hourly-salary for junior consultants | 30 |
| Overhead absorption rate per hour applied to all hours | 15 |
IT Co decides to add 45% to total cost to arrive at the final fee to be charged to a client.
Assignment number 101 took 65 hours of a senior consultant’s time and 120 hours of junior consultants’ time.
What is the final fee to be charged for Assignment 101 (to the nearest dollar)?
A. $9,625
B. $12,543
C. $13,956
D. $15,551
