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 factory manufactures a single product. The total cost of making 60,000 units is $105,670 and the total cost of making 87,500 units is $146,920. Within this range of activity the total fixed costs remain unchanged.
What is the fixed cost of the product (to 2 dp)?
选项：
A. $15,670
B. $15,920
C. $16,570
D. $16,920
2.【单选题】 The supplier gives 10% discount when total purchases of raw material exceed 30,000 units in any one period, but only extra units purchased, are invoiced at a lower cost per unit.
Which of the following graphs describe the behaviour of the total material cost above?
选项：
A. Graph A
B. Graph B
C. Graph C
D. Graph D
