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[主观题]

The Organic Bread Company （OBC) makes a range of breads for sale direct to the public. The

The Organic Bread Company (OBC) makes a range of breads for sale direct to the public. The production process begins with workers weighing out ingredients on electronic scales and then placing them in a machine for mixing. A worker then manually removes the mix from the machine and shapes it into loaves by hand, after which the bread is then placed into the oven for baking.

All baked loaves are then inspected by OBC’s quality inspector before they are packaged up and made ready for sale. Any loaves which fail the inspection are donated to a local food bank.

The standard cost card for OBC’s ‘Mixed Bloomer’, one of its most popular loaves, is as follows:

The Organic Bread Company （OBC) makes a range of b

Budgeted production of Mixed Bloomers was 1,000 units for the quarter, although actual production was only 950 units. The total actual quantities used and their actual costs were:

The Organic Bread Company （OBC) makes a range of b

Required:

(a) Calculate the total material mix variance and the total material yield variance for OBC for the last quarter. (7 marks)

(b) Using the information in the question, suggest THREE possible reasons why an ADVERSE MATERIAL YIELD variance could arise at OBC. (3 marks)

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更多“The Organic Bread Company （OBC…”相关的问题

第1题

回答题。Increasingly, over the past ten years, people--especially young people--have become

回答题。

Increasingly, over the past ten years, people--especially young people--have become aware ofthe need to change their eating habit, because much of the food they eat, particularly processed foods,is not good for health．Consequently,there has been a growing interest in natural foods:foods whichdo not contain chemical additives and which have not been affected by chemical fertilizers, widelyused in farming today．

Natural foods ,for example, are vegetable, fruit and grain which have been grown in soil and arerich in organic matter．In simple terms, this means that the soil has been nourished by unused vegeta-ble matter, which provides it with essential vitamins and minerals．This in itself is a natural processcompared with the use of chemicals and fertilizers, the main purpose of which is to increase the a-mount--but not the quality--of foods grown in commercial farming areas．

Natural foods also include animals which have been allowed to feed and move freely in healthypastures．Compare this with what happens in the mass production of poultry:there are battery farm,for example, where thousands of chickens live crowded together in one building and are fed on foodwhich is little better than rubbish．Chickens kept in this way are not only tasteless as food;they alsoproduce eggs which lack important vitamins．

There are other aspects of healthy eating which are now receiving increasing attention from ex-perts on diet．Take, for example, the question of sugar．This is actually a nonessential food! Althougha natural alternative, such as honey, can be used to sweeten food if it is necessary,we can in fact dowithout it．It is not that sugar is harmful in itself．But it does seem to be addictive: the quantity we usehas grown steadily over the last two centuries and in Britain today each person consumes an averageof 200 pounds a year ! Yet all it does is to provide us with energy,in the form. of calories．There areno vitamins in it, no minerals, and no fibre．

It is significant that nowadays fibre is considered to be an important part of a healthy diet．Inwhite bread,for example,the fibre has been removed．But it is present in unrefined flour and ofcourse in vegetables．It is interesting to note that in countries where the national diet contains largequantities of unrefined flour and vegetables,certain diseases are comparatively rare．Hence the empha-sis is placed on the eating of wholemeal bread and more vegetables by modern experts in"healthy eat-ing"．

This passage is mainly concerned with__________．查看材料

A.people" s growing interest in natural foods

B.natural food and healthy diet

C.the importance of fibre in foods

D.harmful effects of sugar

点击查看答案

第2题

Increasingly, over the past ten years, people—especially young people—have become aware of

the need to change their eating habits, because much of the food they eat, particularly processed food, is not good for the health. Consequently, there has been a growing interest in natural foods.

Foods which do not contain chemical additives (添加剂) and which have not been affected by chemical fertilizers, widely used in farming today.

Natural foods, for example, are vegetables, fruit and grain which have been grown in soil that is rich in organic (有机的) matter. In simple terms, this means that the soil has been nourished by unused vegetable matter, which provides it with essential vitamins and minerals. This in itself is a natural process compared with the use of chemicals and fertilizers, the main purpose of which is to increase the amount—but not the quality—of foods grown in commercial farming areas.

Natural foods also include animals which have been allowed to feed and move freely in healthy pastures(牧场). Compare this with what happens in the mass production of poultry: there are farms, for example, where thousands of chickens live crowded together in one building and are fed on food which is little better than rubbish. Chickens kept in this way are not only tasteless as food, they . also lay eggs which lack important vitamins.

There are other aspects of healthy eating which are now receiving increasing attention from experts on diet. Take, for example, the question of sugar. This is actually a non-essential food! Al though a natural alternative, such as honey, can be used to sweeten food if it is necessary, we can in fact do without it. It is not that sugar is harmful in itself. But it does seem to be addictive: the quantity we use has grown steadily over the last two centuries and in Britain today each person consumes an average of 200 pounds a year! Yet all it does is to provide us with energy, in the form. of calories. There are no vitamins in it, no minerals and no fiber.

It is significant that nowadays fiber is considered to be an important part of a healthy diet. In white bread, for example, the fiber has been removed．But it is present in unrefined flour and of course in vegetables. It is interesting to note that in countries where the national diet contains large quantities of unrefined flour and vegetables, certain diseases are comparatively rare. Hence the emphasis is placed on the eating of whole meal bread and more vegetables by modem experts on "healthy eating".

People have become more interested in natural foods because ________.

A．they are more health conscious

B．they want to taste all kinds of foods

C．natural foods are more delicious than processed foods

D．they want to return to nature

点击查看答案

第3题

阅读材料，回答题。Increasingly, over the past ten years, people--especially young people--ha

阅读材料，回答题。

Increasingly, over the past ten years, people--especially young people--have become aware of the need to change their eating habits, because much of the food they eat, particularly processed food, is not good for the health. Consequently, there has been a growing interest in natural foods. Foods which do not contain chemical additives(添加剂) and which have not been affected by chemical fertilizers, widely used in farming today.

Natural foods, for example, are vegetables, fruit and grain which have been grown in soil that is rich in organic (有机的) matter. In simple terms, this means that the soil has been nourished by unused vegetable matter, which provides it with essential vitamins and minerals. This in itself is a natural process compared with the use of chemicals and fertilizers, the main purpose of which is to increase the amount--but not the quality--of foods grown in commercial farming areas.

Natural foods also include animals which have been allowed to feed and move freely in healthy pastures(牧场). Compare this with what happens in the mass production of poultry: there are farms, for example, where thousands of chickens live crowded together in one building and are fed on food which is little better than rubbish. Chickens kept in this way are not only tasteless as food, they also lay eggs which lack important vitamins.

There are other aspects of healthy eating which are now receiving increasing attention from experts on diet. Take, for example, the question of sugar. This is actually a non-essential food! Although a natural alternative, such as honey, can be used to sweeten food if it is necessary, we can in fact do without it. It is not that sugar is harmful in itself. But it does seem to be addictive: the quantity we use has grown steadily over the last two centuries and in Britain today each person consumes an average of 200 pounds a year! Yet all it does is to provide us with energy, in the form. of calories. There are no vitamins in it, no minerals and no fiber.

It is significant that nowadays fiber is considered to be an important part of a healthy diet. In white bread, for example, the fiber has been removed. But it is present in unrefined flour and of course in vegetables. It is interesting to note that in countries where the national diet contains large quantities of unrefined flour and vegetables, certain diseases are comparatively rare. Hence the emphasis is placed on the eating of whole meal bread and more vegetables by modern experts on "healthy eating".

People have become more interested in natural foods because __________. 查看材料

A.they are more health conscious

B.they want to taste all kinds of foods

C.natural foods are more delicious than processed foods

D.they want to return to nature

点击查看答案

第4题

Organic food is common in mountainous regions.（)

Organic food is common in mountainous regions.()

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第5题

Cellulose is by far the most abundant organic substance in nature.（)

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第6题

Chitosan is soluble in dilute organic acids solutions and inorganic acids.（)

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第7题

Would you rather work in a mechanistic or an organic organization？ Why？

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第8题

Organic agriculture is a relatively untapped resource for feeding the Earth's popu

lation，especially inthe face of climate change and other global challenges. That's the conclusion I reached in reviewing40 years of science comparing the long-term prospects of organic and conventional farming.

The review study,"Organic Agriculture in the 21st Century,”is featured as the cover story for theFebruary issue of the journal Nature Plants. It is the first to compare organic and conventional agricultureacross the main goals of sustainability identified by the National Academy of Sciences: productivity,economics，and environment.

Critics have long argued that organic agriculture is inefficient，requiring more land to yield the sameamount of food. It's true that organic farming produces lower yields，averaging 10 to 20 percent less thanconventional. Advocates contend that the environmental advantages of organic agriculture far outweighthe lower yields，and that increasing research and breeding resources for organic systems would reduce theyield gap.Sometimes excluded from these arguments is the fact that we already produce enough food tomore than feed the world's 7.4 billion people but do not provide adequate access to all individuals

In some cases，organic yields can be higher than conventional. For example，in severe droughtconditions，which are expected to increase with climate change in many areas，organic farms can produceas good，if not better，yields because of the higher water-holding capacity of organically farmed soils.

What science does tell us is that mainstream conventional farming systems have provided growingsupplies of food and other products but often at the expense of other sustainability goals.

Conventional agriculture may produce more food，but it often comes at a cost to the environment.Biodiversity loss，environmental degradation，and severe impacts on ecosystem services have not onlyaccompanied conventional farming systems but have often extended well beyond their field boundaries.With organic agriculture，environmental costs tend to be lower and the benefits greater.

Overall，organic farms tend to store more soil carbon，have better soil quality， and reduce soil erosioncompared to their conventional counterparts. Organic agriculture also creates less soil and water pollutionand lower greenhouse gas emissions. And it's more energy-efficient because it doesn't rely on syntheticfertilizers or pesticides.

Organic agriculture is also associated with greater biodiversity of plants，animals，insects andmicroorganisms as well as genetic diversity. Biodiversity increases the services that nature provides andimproves the ability of farming systems to adapt to changing conditions.

Despite lower yields，organic agriculture is more profitable for farmers because consumers are willingto pay more.Higher prices，called price premiums，can be justified as a way to compensate farmers forproviding ecosystem services and avoiding environmental damage or external costs.

51. What do we learn from the conclusion of the author's review study？

A)More resources should be tapped for feeding the world's population.

B)Organic farming may be exploited to solve the global food problem.

C)The long-term prospects of organic farming are yet to be explored.

D) Organic farming is at least as promising as conventional farming.

52. What is the critics' argument against organic farming？

A)It cannot meet the need for food.

B) It cannot increase farm yields.

C )It is not really practical.

D) It is not that productive.

53. What does the author think should be taken into account in arguing about organic farming？

A)Growth in world population.

B)Deterioration in soil fertility.

C) Inequality in food distribution.

D)Advance in farming technology.

54. What does science tell us about conventional farming？

A) It will not be able to meet global food demand.

B)It is not conducive to sustainable development.

C) It will eventually give way to organic farming.

D) It is going mainstream throughout the world.

55. Why does the author think higher prices of organic farm produce are justifiable？

A)They give farmers going organic a big competitive edge.

B)They motivate farmers to upgrade farming technology.

C) Organic farming costs more than conventional farming.

D)Organic farming does long-term good to the ecosystem.

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第9题

Electric insulation is made of organic substances and so gradually______with ageA.deterior

Electric insulation is made of organic substances and so gradually______with age

A.deteriorates

B.increases

C.are fouled

D.becomes better

点击查看答案

第10题

试利用Reagents for Organic Synthesis查试剂Lithium disopropylamide(LDA)的用途.

试利用Reagents for Organic Synthesis查试剂Lithium disopropylamide（LDA)的用途.

点击查看答案

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