A company manufactures a product which requires four hours per unit of machine time. Machine time is a bottle neck resource as there are only ten machines which are available for 12 hours per day, five days per week. The product has a selling price of $130 per unit, direct material costs of $50 per unit,labour costs of $40per unit and factory overhead costs of $20 per unit.These costs rebased on weekly production and sales of 50 units.
What is the through put accounting ratio(to 2 decimal places)?
　　A1·33
　　B2·00
　　C0·75
　　D0·31
　　這是選自其中一道題干比較長的考題，來為學(xué)員們作為參考。學(xué)員們在考試的時(shí)候，如果碰到了類似題干較長的題目的時(shí)候，不用慌張。首先要做的就是明確問題中想考到的知識點(diǎn)道題是什么，本題的問法比較明確，就是考怎樣計(jì)算through put accounting ratio，所以，學(xué)員們*9步就是先要反映出計(jì)算through put accounting ratio的公式是什么，即Return per limiting factor/Limiting factor cost per hour。
　　這樣，再根據(jù)分子和分母分別去找題目中對應(yīng)的數(shù)據(jù)進(jìn)行相應(yīng)的計(jì)算，切不可一拿到題目就開始盲目的計(jì)算和羅列數(shù)據(jù)，這樣會導(dǎo)致學(xué)員們迷失計(jì)算方向，或者因?yàn)閿?shù)據(jù)過多而喪失計(jì)算的準(zhǔn)確性和浪費(fèi)時(shí)間。學(xué)員們迷失計(jì)算方向，或者因?yàn)閿?shù)據(jù)過多而喪失計(jì)算的準(zhǔn)確性和浪費(fèi)時(shí)間。