4.
15. 已知多項式f(x)除以2x+3 ,得商式為x3-x,餘式為6
。若f(x)除以 x2 +3
的商式為
q(x)
,餘式為
r(x) ,則 q(x)-r(x) =?
(A)2x2+15x-38
(B)2x2-9x-38
(C)2x2+15x+22
(D)2x2-9x+22
一 、Lane Company manufactures a single product that requires a great deal of hand
labor. Overhead cost is applied on the basis of standard direct labor-hours. Variable
manufacturing overhead should be $2 per standard direct labor-hour and fixed
manufacturing overhead should be $480,000 per year.
The company's product requires 3 pounds of material that has a standard cost of $7
per pound and 1.5 hours of direct labor time that has a standard rate of $12 per hour.
The company planned to operate at a denominator activity level of 60,000 direct
labor-hours and to produce 40,000 units of product during the most recent year.
Actual activity and costs for the year were as follows:
Required: (28%)