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听力原文:W: Exercise, exercise, exercise. We hear so much about it these days, yet even the experts can't agree on which exercises are best. Now some doctors are strongly encouraging arm exercises. M: Ann exercises? Is that because our arms are too fat or flabby? W: Actually, that's not the main reason. They say that arm exercises are an ideal way to become physically fit. M: But don't arm exercises raise your blood pressure? W: That they do. But the article I read mentioned ways to compensate for that. M: How? W: By adding leg exercises, so the arms don't do all the work. Arm exercises alone aren't enough to increase metabolism before fatigue sets in. The more of the body that's involved in the exercise, the better. M: And in turn, I'm sure that there's a greater chance of losing weight. W: Sounds right to me. M: So what exercises do the experts recommend? W: They mentioned quite a few but some of the more popular ones are cycling with special bicycles that make you use both your arms and legs, and walking vigorously while you wear arm weights. M: I must try that, I like to walk a lot. (23)
A.
They don't get rid of flabby arms.
B.
They can damage arm muscles.
C.
They aren't acceptable to most people.
D.
They can raise one's blood pressure.
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Budgeted fixed o/h Applied fixed o/h Actual fixed o/h $80,000.00 $88,000.00 Ignore
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Static-budget amount — Flexible-budget amount
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Static-budget amount — Fixed overhead allocated for actual output
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可以打领带
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简单木脂素型木脂素
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