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NEW QUESTION: 1
회사는 US $ 37.95에 판매되는 제품을 제조합니다. 흡수 비용 시스템을 사용합니다. 플랜트 용량은 매년 750,000 대이지만, 정상적인 물량은 500,000 대입니다. 정상적인 양의 비용은 다음과 같습니다.

고정 제조 비용은 미화 450 만 달러로 책정됩니다. 고객은 일반 개별 용기가 아닌 큰 상자에 포장하기 위해 각각 US $ 25.00에 100,000 대를 구매하도록 제안했습니다. 자체 트럭에서 유닛을 픽업합니다. 따라서 가변 판매 및 관리 비용은 60 % 감소합니다. 회사는이 주문에서 파생 된 총 수익을 다음의 총 관련 비용과 비교해야 합니다.
A. US $ 1,880,000
B. US $ 3,150,000
C. US $ 1.830,000
D. US $ 2,930,000
Answer: C
Explanation:
The necessary assumptions are that all fixed costs and the unit variable costs of direct materials, direct labor, and variable manufacturing overhead are not affected by the special order. Hence, the fixed costs are not relevant. The unit costs of direct materials and direct labor are given as US $9.80 and US $4.50, respectively. The unit variable manufacturing overhead cost is US $3.00 [ $6,000,000 total manufacturing overhead -$4,500,000 total fixed manufacturing overhead) 500,000 units normal volume]. The unit variable selling and administrative cost is US $1.00 [$2.50 x 1.0 - .6)]. Consequently, the total relevant cost of the special order is US $1,830,000 [100,000 units x $9.80 + $4.50 +$3.00 + $1.00)]. A manufacturing company is considering a new product for the coming year, which is an electric motor the company can purchase from a reliable vendor for US $21.00 per unit. The alternative is to manufacture the motor internally. The company has excess capacity to manufacture the 30,000 motors needed in the coming year except for manufacturing space and special machinery. The machinery can be leased for US $45,000 annually. Finished goods warehouse space adjoining the main manufacturing facility, leased for US $39,000 annually, can be converted and used to manufacture the motors. Additional off-site space can be leased at an annual cost of US $54,000 to replace the finished goods warehouse. The estimated unit costs for manufacturing the motors internally, exclusive of the leasing costs itemized above, are:


NEW QUESTION: 2
A user has created a VPC with public and private subnets using the VPC wizard. The VPC has CIDR
20.0.0.0/16. The private subnet uses CIDR 20.0.0.0/24 . The NAT instance ID is i-a12345. Which of the below mentioned entries are required in the main route table attached with the private subnet to allow instances to connect with the internet?
A. Destination: 20.0.0.0/24 and Target: i-a12345
B. Destination: 20.0.0.0/0 and Target: 80
C. Destination: 20.0.0.0/0 and Target: i-a12345
D. Destination: 0.0.0.0/0 and Target: i-a12345
Answer: D
Explanation:
A user can create a subnet with VPC and launch instances inside that subnet. If the user has created a public private subnet, the instances in the public subnet can receive inbound traffic directly from the Internet, whereas the instances in the private subnet cannot. If these subnets are created with Wizard, AWS will create two route tables and attach to the subnets. The main route table will have the entry "Destination: 0.0.0.0/0 and Target: ia12345", which allows all the instances in the private subnet to connect to the internet using NAT.

NEW QUESTION: 3
展示を参照してください。

管理者が仮想マシンをSA-DevクラスターからSA-Computeクラスターに移動するために使用できる2つの移行方法はどれですか？ （2つ選択してください。）
A. コンピューティングリソースのみのホットマイグレーション
B. コンピューティングリソースとストレージリソースのホットマイグレーション
C. ストレージのみのコールドマイグレーション
D. コンピューティングリソースとストレージリソースのコールドマイグレーション
E. コンピューティングリソースのみのコールドマイグレーション
Answer: B,D