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2. The following data relates to the Miracle Corporation and its Toy Division.

Required :

e. What is the Toy Division's Economic Value Added (EVA)?

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3. ManGo Enterprises had the following cost and production information for April:Required :Inventory increased by 3,000 units during April. How much greater will ManGo Enterprises' income beunder absorption costing than under variable costing?

a. In what order should Mint prioritize production of the products?

b. How many of each product should be sold while the machine is down to maximize profit?

c. What is the total contribution margin if Mint prioritizes production according to its limited resources?

(a) (3%) Suppose Ax = b is a consistent system and v1 and v2 are two solutions, where A is an m X n matrix. Then v = v1 - V2 must be a solution for the homogeneous equation Ax = 0.

(b) (3%) Let A and B be m x n matrices. If Ax = Bx for all x , then A and B are equal.

(c) (3%) Let A be an n X n matrix. If A is invertible, then any subset of formed by the columns vectors of A is linearly independent.

(d) (3%) Let S = be a subset of and T : be a linear transfor- mation. When is linear independent, S is not necessarily linearly independent.

(e) (3%) Let A be an m x n matrix. If the number of pivot numbers of A is less than m, then Ax = b has more than one solution.

2. (10%) Let W1, W2,... , be subspaces of such that is a subset of is the orthogonal complement of , for i = 1,2, ,m - 1. Suppose the orthogonal projection matrix for . Determine the orthogonal projection matrix for V =

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109年 - 109 輔仁大學_碩士班招生考試_會計學系：成本學與管理會計學#105745

109年 · #105745

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