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~
1.【单选题】 A company incurs the following costs at various activity levels：
| Total costs ($) | 22,650 | 23,750 | 20,600 |
| Activity level (units) | 5,000 | 5,500 | 4,500 |
Using the high-low method, what is the variable cost per unit (to the nearest whole number)?
选项：
A. $ 2 per unit
B. $ 3 per unit
C. $ 4 per unit
D. $ 5 per unit
2.【单选题】The following diagram represents the behaviour of one element of cost：
选项：
A. Weekly total labour cost when there is a fixed wage for a standard 35 hour week but a extra constant unit cost payment for piecework.
B. Annual heating and lighting cost where the electricity supplier sets a tariff based on a fixed charge plus a constant unit cost for consumption but subject to a maximum annual charge.
C. Total direct material cost for a period if the supplier charges a lower unit cost on all units once a certain quantity has been purchased in that period.
D. Total direct material cost for a period where the supplier charges a constant amount per unit for all units supplied up to a maximum charge for the period.
