Brick by Brick （BBB) is a building business that provides a range of building services to

Brick by Brick (BBB) is a building business that provides a range of building services to the public. Recently they have been asked to quote for garage conversions (GC) and extensions to properties (EX) and have found that they are winning fewer GC contracts than expected.

BBB has a policy to price all jobs at budgeted total cost plus 50%. Overheads are currently absorbed on a labour hour basis. BBB thinks that a switch to activity based costing (ABC) to absorb overheads would reduce the cost associated to GC and hence make them more competitive.

You are provided with the following data:

A typical GC costs $3,500 in materials and takes 300 labour hours to complete. A GC requires only one site visit by a supervisor and needs only one planning document to be raised. The typical EX costs $8,000 in materials and takes 500 hours to complete. An EX requires six site visits and fi ve planning documents. In all cases labour is paid $15 per hour.

Required:

(a) Calculate the cost and quoted price of a GC and of an EX using labour hours to absorb the overheads. (5 marks)

(b) Calculate the cost and the quoted price of a GC and of an EX using ABC to absorb the overheads. (5 marks)

(c) Assuming that the cost of a GC falls by nearly 7% and the price of an EX rises by about 2% as a result of the change to ABC, suggest possible pricing strategies for the two products that BBB sells and suggest two reasons other than high prices for the current poor sales of the GC. (6 marks)

(d) One BBB manager has suggested that only marginal cost should be included in budget cost calculations as this would avoid the need for arbitrary overhead allocations to products. Briefl y discuss this point of view and comment on the implication for the amount of mark-up that would be applied to budget costs when producing quotes for jobs. (4 marks)

请帮忙给出正确答案和分析，谢谢！

​The manager said that they would try to（）the gap between employees andmanagement.

The development of Jamestown in Virginia during the second half of the seventeenth century was closely related to the making and using of bricks. There are several practical reasons why bricks be came important to the colony.
Although the forests could initially supply sufficient timber, the process of lumbering was extremely difficult, particularly because of the lack of roads. Later, when the timber on the peninsula had been depleted, wood had to be brought from some distance. Building stone was also in short sup ply. However, as clay was plentiful, it was inevitably that the colonists would turn to brickmaking.
In addition to practical reasons for using brick as the principal construction material, there was also an ideological reason. Brick represented durability and permanence. The Virginia company of London instructed the colonists to build hospitals and new residences out of brick. In 1662, the town Act of the Virginia Assembly provided for the construction of thirty-two brick buildings and prohibited the use of wood as a construction material. Had this law ever been successfully enforced, James town would have been a model city. Instead, the residents failed to comply fully with the law; and by 1699 Jamestown had collapsed into a pile of rubble with only three or four houses where people could stay.
What is the subject of this passage？
A．The reasons for brickmaking in Jamestown.
B．The cause of the failure of Jamestown.
C．The laws of the Virginia colonists.
D．The problems of the early American colonies.

Zoos are among mankind's oldest institutions, dating back at least 4,500 years, and probably more. Across the world they have brought together and displayed live wild animals for people to look at and over the years hundreds of millions have. Any institution with so long a history and so universally attended must reach something in people deeper than idle curiosity. Since it is fashionable to speak of roots today, it might be suggested that zoos allow us to stay in touch with our most primitive roots in a primeval world where human survival depended on knowing the shapes and habits of wild animals. So important were wild creatures to our distant ancestors that they were the most frequent subjects of paintings on cave walls, formed the basis for virtually all early religions, and were in numerous instances worshipped as gods.
Now our survival is threatened more by what we ourselves have worked, and by the stresses of living among these creations, than it is by wild animals to whom we relegate less and less living space with each passing year. In this world the need for good zoological gar-dens is urgent. The exponential growth of human population and the ever-increasing sprawl of cities does more than rob land from wildlife: it pushes the animals father away from city dwellers. People live in brick, concrete, and glass environments where they lose all touch with wilderness; children grow up who have never tried to catch a frog, never seen a hawk soar or a deer step daintily into a forest clearing—let alone watched a herd of elephants amble across the river or a pride of lions stalk prey.
People who have the time and money can take an occasional trip to the remaining wilderness and find, in places where wild animals still live, the renewal of spirit that comes from prolonged visits to wild country. For millions of others who are unable to leave the cities or can't afford to, good zoos laid out among plants and trees can bring what conservationist Lan Player calls "a taste of wilderness''. Perhaps more important in the long run, zoos can help give deprived people an awareness that we share the world with many other animals and should have a decent regard for their worth and right to live. If zoos did no more than accomplish these two ends, they would serve a noble purpose.
As it happens, however, today's zoos can do far more. They can become breeding centers for those wild species whose continued existence has become precarious. The team "captive breeding" has been used to describe this new role of zoos, and this book describes the effort the most important task that zoos have yet undertaken.
In the second sentence of the first paragraph, "hundreds of millions" refers to the great number of_____ .
A．mankind's various institutions
B．zoos across the world
C．live wild animals displayed
D．people who have visited zoos

法人客户信用等级BBB级以下的客户，不予授信（）

到达航班多收行李查询电报中“RTAAA/BBB”表示()。

　　

纸质投保是否可以设计个性化保单（）。
AAA

（）是正常情况下投资者所能够承受的最低信用级别。

测试多选，随便选（）

对于二类、三类客户，连续（）年亏损或已资不抵债的客户，信用等级不得超过（）级。

办理PPP业务，借款人信用等级原则上应在()级以上。

系统自动评分的以系统评分为准，系统不能自动评分的以线下评级为准，其中线下评级应在BBB级以上（含BBB级）（）