某公司本年度的全面预算计划制造和销售5，600件玩具，产生￥750，000的收入、￥400，000的变动费用和￥255，

Using the situation stated in the Special window, what is the total fixed costs for manufacturing the widgets?

A . ￥3,000

B . ￥27,000

C . ￥27,270

D . ￥1,335

E . ￥1,000

Using the situation stated in the Special window, the total price variance of direct material is:

A . ￥80,245

B . ￥-4,236

C . ￥-3,479

D . ￥1

E . ￥83,994.00

Using the situation stated in the Special window, what is present value of $1000 at 12% at the end of 5 years?

A . ￥3,605.00

B . ￥0.57

C . ￥567.00

D . ￥892.86

E . ￥3.61

A.￥2500~￥4500

B.￥6500~￥8500

C.￥4500~￥7500

D.￥3500~￥5500

Using the situation stated in the Special window, the labor rate cost variance is:

A . ￥66,927

B . ￥68,329

C . ￥386

D . ￥-0

E . ￥18.36

数字表中第9列四个数字之和所得结果对应的符号是：

A. E□

B. ￥￥

C. ￥H

D. *￥

Using the situation stated in the Special window, what is the total price variance for direct material?

A . ￥140.00

B . ￥736.00

C . ￥0.02

D . ￥-350.00

E . ￥5,850.00