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】Amy Co operates a job costing system. Job number X789 requires $50 of direct materials and $45 of direct labour. Direct labour is paid at the rate of $4.50 per hour. Production overheads are absorbed at a rate of $10.25 per direct labour hour and non-production overheads are absorbed at a rate of 50% of prime cost.
What is the total cost of job number X789?
A. $102.50
B. $197.50
C. $245.00
D. $296.25
【单选题】Sprint Air is one airline company in UK. Last year, company carried excess baggage of 356,000 kg over a distance of 7,800 km at a cost of $8,330,400 for the extra fuel. What is the cost per kg-km?
选项：A. $1,068.00 per kg-km
B. $23.40 per kg-km
C. $3.00 per kg-km
D. $0.003 per kg-km
【单选题】A truck delivered cement to three clients in a week. The following information are available.
The truck cost $13,230 to operate in the week. Each client deliver was carried out separately, and the truck made no other deliveries in the week.
What is the cost per kilogram/kilometre of cement delivered in the week (to the nearest $0.001) ?
A. $0.004
B. $0.015
C. $6.300
D. $8.939
