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      <title>Pre Master Accounting by Usic</title>
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      <description>Group4 - Semester 1 Week 08 Seminar 2</description>
      <language>en-us</language>
      <pubDate>2023-03-17 08:03:54 UTC</pubDate>
      <lastBuildDate>2026-03-09 07:43:13 UTC</lastBuildDate>
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         <title>Group 2</title>
         <author></author>
         <link>https://padlet.com/usictech/d0low4pt96i7vcx9/wish/2520764614</link>
         <description><![CDATA[<div>Tengyue Luo<br>Kaixiang Jiang<br><br><br></div>]]></description>
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         <pubDate>2023-03-17 11:25:47 UTC</pubDate>
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         <title>Group4</title>
         <author></author>
         <link>https://padlet.com/usictech/d0low4pt96i7vcx9/wish/2520764724</link>
         <description><![CDATA[<div>Yushi Liu<br>Zhongtao Liu<br>https://docs.google.com/spreadsheets/d/107zgE00HdOdSVIbDqDYpgHtAauueJSyGU1RzzuGe-WY/edit#gid=0<br><br>expected profits over the current profit, so the company should accepted this advise.</div>]]></description>
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         <pubDate>2023-03-17 11:25:53 UTC</pubDate>
         <guid>https://padlet.com/usictech/d0low4pt96i7vcx9/wish/2520764724</guid>
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         <title>Group 1</title>
         <author>msun40</author>
         <link>https://padlet.com/usictech/d0low4pt96i7vcx9/wish/2520765136</link>
         <description><![CDATA[<div>Xueru Liang<br>Minzhi Sun<br><br>Q2&nbsp;<br>a) &nbsp;<br>1.Total cost per mat=20+18+(200,000/12,500)=20+18+16=54<br>2.20+18=38<br>3.750,000-250,000-225,000-200,000=75,000</div>]]></description>
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         <pubDate>2023-03-17 11:26:20 UTC</pubDate>
         <guid>https://padlet.com/usictech/d0low4pt96i7vcx9/wish/2520765136</guid>
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         <title>Group 3</title>
         <author>2671947</author>
         <link>https://padlet.com/usictech/d0low4pt96i7vcx9/wish/2520765201</link>
         <description><![CDATA[<div>Ziyi Tang<br>HONGYI WU<br><br>Q3<br><br>a)<br><br>5*20+5*15=175<br>26250/250=105<br>105+175=280=total cost per set<br>selling price=280*1.6=448<br><br>b)<br><br>5*20*375=37500<br>5*15*300=22500<br>5*25*75=9375<br>37500+22500+9375+26250=95625<br>95625/375=255<br>selling price=255*1.6=408<br><br><br></div>]]></description>
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         <pubDate>2023-03-17 11:26:25 UTC</pubDate>
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         <title>Group6</title>
         <author></author>
         <link>https://padlet.com/usictech/d0low4pt96i7vcx9/wish/2520765230</link>
         <description><![CDATA[<div>Weixin Wang<br>Ximeng Wang</div>]]></description>
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         <pubDate>2023-03-17 11:26:27 UTC</pubDate>
         <guid>https://padlet.com/usictech/d0low4pt96i7vcx9/wish/2520765230</guid>
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         <title>Group 8</title>
         <author></author>
         <link>https://padlet.com/usictech/d0low4pt96i7vcx9/wish/2520781400</link>
         <description><![CDATA[<div>Runze Jiang<br>Yuzhi Li<br>a） fixed overheads：200000/12500=16<br>1 Total cost：20+18+16=54<br>2 Marginal cost：20+18=38<br>3 total price：60*12500=750000<br>direct materials：20*12500=250000<br>direct labour：18*12500=225000<br>profit：750000-250000-225000-200000=75000<br><br>b）project 2500/45<br>total：12500*60=750000 2500*45=112500<br>750000+112500=862500<br>DM：<br><br></div>]]></description>
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         <pubDate>2023-03-17 11:42:24 UTC</pubDate>
         <guid>https://padlet.com/usictech/d0low4pt96i7vcx9/wish/2520781400</guid>
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         <title>Group7 </title>
         <author></author>
         <link>https://padlet.com/usictech/d0low4pt96i7vcx9/wish/2520781864</link>
         <description><![CDATA[<div>Qing Ma<br>Jue Wang<br>Q3<br>A.&nbsp;<br>Cost per= 26250/250+20*5+15*5=280<br>Price= 280*160%=448<br>B<br>Cost=5*20*375+5*15*300+5*25*75+26250=95625<br>Cost per=95625/375=255<br>Price=255*1.6=408<br>C<br>The new product is available at a lower price and customers will be more satisfied. But as sales increase, the company chooses to use overtime to increase sales, which could lead to operational problems for the company. And with more sales, there is a risk that the quality of the product will not be guaranteed.<br><br></div>]]></description>
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         <pubDate>2023-03-17 11:42:46 UTC</pubDate>
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         <title>Group 5</title>
         <author></author>
         <link>https://padlet.com/usictech/d0low4pt96i7vcx9/wish/2520783065</link>
         <description><![CDATA[<div>Xiaochen Tao<br>Di Tian<br><br>a.materials per set=5kgsx20=100<br>labour per set=5hoursx15=75<br>fixed costs per set=26250\250=105<br>total cost per set=100+75+105=280<br>selling price per set=280x160%=448<br><br>b.materials=5kgsx20x375=37500<br>labour=5hoursx300x75=22500<br>5hoursx25x(375-300)=9375<br>total cost=37500+22500+9375+26250=95625<br>total cost per set=95625\375=255<br>selling price per set=255x160%=408</div>]]></description>
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         <pubDate>2023-03-17 11:44:03 UTC</pubDate>
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         <title>Group 6</title>
         <author></author>
         <link>https://padlet.com/usictech/d0low4pt96i7vcx9/wish/2520783926</link>
         <description><![CDATA[]]></description>
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         <pubDate>2023-03-17 11:44:53 UTC</pubDate>
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         <title>Group 6 b)</title>
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         <link>https://padlet.com/usictech/d0low4pt96i7vcx9/wish/2520784995</link>
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         <pubDate>2023-03-17 11:45:39 UTC</pubDate>
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