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】Budgeted and actual production data for the last year has been shown as follows.
| Product | X | Y | Z |
| Budgeted units | 2,000 | 3,400 | 5,500 |
| Budgeted hours | 2,500 | 2,000 | 5,000 |
| Actual units | 2,200 | 5,100 | 4,400 |
Total machine hours worked in the period amounted to 10,000 hours.
What was the efficiency ratio in the year, as a percentage to one demical place?
选项：A. 95%
B. 97.5%
C.102.7%
D.105.3%
2.【单选题】Budgeted and actual production data for the last year has been shown as follows.
| Product | X | Y | Z |
| Budgeted units | 2,000 | 3,400 | 5,500 |
| Budgeted hours | 2,500 | 2,000 | 5,000 |
| Actual units | 2,200 | 5,100 | 4,400 |
Total machine hours worked in the period amounted to 10,000 hours.
What was the capacity ratio in the year, as a percentage to one demical place?
选项：A. 95%
B. 97.5%
C.102.7%
D.105.3%
