1.【答案】B。
解析：
| Product | X | Y | Z | Total |
| Budgeted units | 2,000 | 3,400 | 5,500 | - |
| Budgeted hours | 2,500 | 2,000 | 5,000 | 9,500 |
| Standard rate (units/hour) | 0.8 | 1.7 | 1.1 | - |
| Actual units | 2,200 | 5,100 | 4,400 | - |
| Standard hours for actual output (hours) | 2,750 | 3,000 | 4,000 | 9,750 |
Efficiency ratio = Expected hours to make output/ Actual hours taken *100%=9,750/10,000*100%=97.5%
知识点：Efficiency, capacity and production volume ratios (Chapter 7 Accounting for labour)
2.【答案】D。
解析：Total budgeted hours=2,500+2,000+5,000=9,500 hours
Capacity ratio = Actual hours worked/Hours budgeted*100%= 10,000/9,500*100%=105.3%
知识点：Efficiency, capacity and production volume ratios (Chapter 7 Accounting for labour)
