QUEST Using the situation stated in the Special window,  what is the cost variance for Case #9? 
A ￥-1,000 
B ￥1,000 
C -2000 
D 2000 
E 0 
参考答案：B

QUEST 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 
参考答案：C

QUEST Using the situation stated in the Special window,  what is net present value of an annual income flow of $1600 at 14% over the next three years? 
A ￥3,713.60 
B ￥0.68 
C ￥1,080.00 
D ￥476.19 
E ￥2.32 
参考答案：A

QUEST Using the situation stated in the Special window,  what is the labor rate cost variance? 
A ￥5,500.00 
B ￥1,500.00 
C ￥-100.00 
D ￥-0.10 
E ￥5,600.00 
参考答案：D

QUEST 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 
参考答案：B

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