中公财经

1.The correct answer is: $360,000.

Profit per day = throughput contribution – conversion cost

= [($80 × 6,000) + ($80 × 4,500) + ($200 × 1,200)] – $720,000 = $360,000

2.The correct answer is: 125%

Total hours = 600 minutes ÷ 60 = 10 hours

Hours available = 8, hours produced = 10, .˙. Efficiency = 10/8 × 100% = 125%

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