Exhibit 3.2 The Following Questions Are Based on This Problem and Accompanying

question 6

Multiple Choice

Exhibit 3.2
The following questions are based on this problem and accompanying Excel windows.
The Byte computer company produces two models of computers, Plain and Fancy. It wants to plan how many computers to produce next month to maximize profits. Producing these computers requires wiring, assembly and inspection time. Each computer produces a certain level of profits but faces only a limited demand. There are also a limited number of wiring, assembly and inspection hours available in each month. The data for this problem is summarized in the following table.
-Refer to Exhibit 3.2. What formula should be entered in cell E5 in the accompanying Excel spreadsheet to compute total profit?

• A) =B4*C4+B5*C5
• B) =SUMPRODUCT(B4:C4,B5:C5)
• C) =SUM(B5:C5)
• D) =SUM(E8:E10)

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Definitions:

Net Realisable Value

The estimated selling price of goods, minus the costs of their completion and the costs needed to make the sale.

Biological Assets

Living plants or animals that are used in agricultural production or held for sale, whose value and productivity can change over time due to biological transformation.

Financial Instruments

Transactions that lead to the formation of a financial asset for one entity and, at the same time, a financial liability or an equity tool for a different entity.

Construction Contracts

Agreements for the construction of a specific asset or a group of assets that are closely interrelated or interdependent in terms of design, technology, function, or purpose.