單項選擇題
Budgeted and actual production data for the year that has just ended are as follows. Product Budgeted production Actual production Units Standard machine hours Units W 15,000 3,000 12,000 X 20,000 8,000 25,000 Y 14,000 7,000 16,000 Z 6,000 9,000 5,000 Total machine hours worked in the period amounted to 29,000 hours. What was the capacity ratio in the year, as a percentage to one decimal place?
A、93.1%
B、103.3%
C、105.5%
D、107.4%
A.1%
B.3%
C.5%
D.4%