3.如果您是護國神山台積電的人資主管，請您提出 2021 年激勵員工的具體計 畫。又若您是台灣高鐵的人資主管，請您同樣提出 2021 年激勵員工的具體 計畫。您所提出前面兩個激勵員工計畫有什麼差別，為什麼有這些差異呢?

4.請比較產品生命週期長與產品生命週期短的企業，做組織規劃工作時有什麼差別?請舉出實際案例說明之。

Problem OneThe SCU makes a range of products. The company's predetermined overhead rate is $14 per directlabor-hour, which was calculated using the following budgeted data:Management is considering a special order for 300 units of product D03C at $119 each. The normal sellingprice of product D03C is $157 and the unit product cost is determined as follows:If the special order were accepted, normal sales of this and other products would not be affected. Thecompany has ample excess capacity to produce the additional units. Assume that direct labor is a variable cost, variable manufacturing overhead is really driven by direct labor-hours, and total fixed manufacturing overhead would not be affected by the special order.Required：If the special order were accepted, what would be the impact on the company's overall profit?

1.What is the selling price SCU needs to charge to earn the target operating income?  Calculate the markup percentage on full cost.

2. IF the SCU expects to produce 400,000 cases and sell 300,000 cases of candy in 2021. Same price as requirement 1. What is breakeven point in units under absorption costing?

3. Compute the operating leverage factor for 2021. 

4. Calculate the margin of safety percentage for 2021. 

5. SCU’s closest competitor has just increased its candy case price to $16, although it sells 36 candy bars per case. SCU is considering increasing its selling price to $15 per case. Assuming production and sales decrease by 4%, calculate SCU’ return on investment. Is increasing the selling price a good idea? 

6. Actual variable manufacturing costs in 2021 were $1,300,000 for 320,000 cases started and completed. Actual fixed manufacturing overhead costs in 2021 were $330,000. Compute the flexible-budget variance and production-volume variance. 

1. Total pounds of direct materials purchased

2. Total number of pounds of excess direct materials used

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