Dear Luna Just to advise you, the £120 had already been allocated against Shixin Zhou’s invoice. Kind Regards Annabel Camilleri 用英文回复一下Annabel，很抱歉，我在新的invoice没看到有减免£120。以下截图之前沟通的邮件，供您参考！

我们已向您提供有关 Wookie 耳机的以下信息。 固定销售和管理的灵活预算差异是 有利、不利还是两者都不是？ 静态预算 灵活的预算 实际的 预算销售额（单位） 7500 5000 5000 预算价格 $27.00 $27.00 总销售额 $202,500.00 美元 $135,000.00 $140,000.00 减去销售成本 直接材料 $48,750.00 $32,500.00 $33,500.00 直接人工 $69,375.00 $46,250.00 $47,500.00 可变开销 $18,750.00 $12,500.00 $12,000.00 固定开销 $25,000.00 $25,000.00 $27,000.00 毛利 $40,625.00 $18,750.00 $20,000.00 变量销售和管理 $20,625.00 $13,750.00 $17,500.00 固定销售和管理 $7,680.00 $7,680.00 $8,200.00 净利 $12,320.00 （$2,680.00） （$5,700.00） 答案选择组 两者都不 不利 有利

Dear Luna, Thank you for your e-mail and the proof of payment for Yuehan and Zihui. I can confirm that we have received the full fees for them – thank you very much. Please find attached their full fees paid statement and proforma. Please do not hesitate to contact me for further assistance. Kind regards, Mari Barr 用英文简洁地回复一下Mari： Yuehan & Zihui 已经顺利出签，附件是她们的UK签证页。 关于8月13日的departure arrangement 也已经确定，她们的父母会到夏校pick up ，时间大约是9am. 以下是他们的联系方式。我们期待收到往返的transfer confirmation。Thanks Zihui 's father : Jun Tang, 0086 13901093027 Yuehan's mother : Zhen Wang, 008613810391681

请用英文写邮件，内容如下： 由于Shixin的签证类型限制，会由他的妈妈陪同飞往英国，他们希望是华人的司机陪同送到学校，所以需要取消学校的，但departure transfer service不变。 另外，我们是否可以把Yuehan Zhao & Zihui Tang 的 £120 也用于此账单？ 请您帮忙相应更新invoice，我们会马上付款！谢谢！

Dear Luna, Thank you for your e-mail and the arrival travel details for Yuehan and Zihui. Please find attached the amended proformas for them, which include the UM fees. 写英文邮件回复Mari，感谢发送invoice 过来，但是有两点疑惑： 1.UM fees应该收单程的，因为回程他们还没确认是否需要安排送机。 2.由于他们的抵达航班超过规定的时间17:00，是否需要额外收费？ 请您确认后更新账单，回程确认后会第一时间让你知道的！

Inventory records for Eliza Company revealed the following: Date Transaction Number of Units Unit CostMarch 1 Beginning Inventory 940 $ 7.11March 10 Purchase 600 7.54March 16 Purchase 710 7.97March 23 Purchase 550 8.37Eliza sold 1,870 units of inventory during the month. Cost of goods sold assuming FIFO would be: (Do not round your intermediate calculations. Round your answer to the nearest dollar amount.)Multiple Choice$14,687.$13,837.$15,652.$14,857.