-Delegation of work

-Profit and Loss sharing ratio

-The capital invested by each ventureNicole, Anly, Yuki, Jessie introduce $100,000

cash respectively

Nicole & Yuki ------Buyer

Jessie & Anly--------Seller

equally

ABIO [ERS-311] LATTE

*comes in ivory color

*new design with friendlier, more affectionate look

*can recognize up to 75 commands

*can take photos which can be seen on a PC

*new AIBO tonal language options such as AIBO Melody and AIBO Humming

*can name AIBO or teach owner's name

ABIO [ERS-312] MACARON

*comes in gray color*new design with friendlier, more affectionate look*can recognize up to 75 commands*can take photos which can be seen on a PC*new AIBO tonal language options such as AIBO Melody and AIBO Humming*can name AIBO or teach owner's name

AIBO [ERS 220]

*Ultramodern design with a host of expressive and interactive features*Equipped with 19 LEDs for more expressive communication and increased emotional expression

*Equipped with 16 degrees of freedom (head sensor x 1, neck x 3 joints, legs x 3 joints x 4), enabling smooth body movement*Responds to 75 voice commands when used with correct Software*Can express itself through tonal and body lang uage*AIBO will remember its ow ner's name and will respond to its own name as well*AIBO's CMOS camera produces digital snapshots on command

AIBO [ERS 210/N]GOLD

AIBO [ERS 210/S]SILVER

AIBO [ERS 210/B]BLACK

*Sony's second-generation entertaiment robot*Comes in three colors - gold, silver, and black*Has its own emotions and instincts (when used with AIBOware)*Can learn and mature through human interaction and from its environment (when used with AIBO Life)*20 joints (degrees of freedom) allowing flexible movement and a wide range of emotional expressions*Various sensors to detect the contact from people, its own position, and its environment

"AIBO Life" - MS software

[ERF-310AW01E]

For: ERS-311 ERS-312

"AIBO PAL" - MS Software[ERF-310AW07E]

For: ERS-311 ERS-312

"AIBO Life 2" - MS software[ERF-220AW01 ]

For: ERS-220 ERS-210

"AIBO Explorer" - MS software[ERF-220AW02]

For: ERS-220 ERS-210

              

        

"AIBO Navigator 2" - MS software [ERF-220AW05]

For: ERS-220 ERS-210

              

        

"Hello AIBO! Type-A" - MS software[ERF-210AW02]

For:ERS-210

"Party Mascot" - MS software[ERF-210AW03]

For:ERS-210

"AIBO Master Studio" - PC software[ERF-PC03 ]

For:ERS-311ERS-312ERS-220 ERS-210

"AIBO Carrying Bag" - carrying bag[ERA-210C1/B ]

For:ERS-311ERS-312ERS-220 ERS-210               

"Energy Station Core" – core unit for recharging station[ERA-301P2] For:ERS-311 ERS-312

"Portable Battery Charger" – battery charger[ERA-301P4 ]

For:ERS-311 ERS-312ERS-220 ERS-210

"Lithium Ion Battery" – rechargeable battery[ERA-301B1 ]

For:ERS-311 ERS-312

"Energy Station" -recharging station[ERA-210P1 ]

For:ERS-220 ERS-210

"Lithium Ion Battery“ - rechargeable battery[ERA-201B1]

For:ERS-220 ERS-210

"Wireless LAN Card" -wireless LAN card for AIBO[ERA-201D1]

For:ERS-220 ERS-210

"AC Adapter" - AC adapter[ERA-201P1]

For:ERS-311 ERS-312 ERS-220 ERS-210

"AIBO Programming Memory Stick" -blank MS for AIBO[ERA-MS008 ]

For:ERS-220 ERS-210

"AIBO Messenger" - MS software[ERF-210AW04]

For:ERS-220ERS-210

-Sources of goodsSony Corporation of Japan Ltd.

-Location of the business-Tsim Sha Tsui

Code Cost Prices($)

Selling Prices($)

ERF-310AW01E 375 750ERF-310AW07E 375

750

ERF-220AW01 375 750ERF-220AW02 375 750ERF-220AW05 700 1,400ERF-210AW02 375 750ERF-210AW03 425 850ERF-210AW04 700 1,400ERF-PC03 1,950 3,900

Code Cost Prices($)

Selling Prices($)

ERA-210C1/B/L/P 700 1,400ERA-301P2 375 750ERA-301P4 340 680ERA-301B1 375 750ERA-210P1 800 1,600ERA-201B1 425 850ERA-201P1 450 900ERA-201D1 900 1,800ERA-MS008 150 300

1.How much commission can

Jessie and Anly receive?

A. $8,250B. $8,750C. $9,000D. $9,550

Again

Go on

2.How much is the value of net purchases?

A. $79,000B. $44,000C. $80,000D. $59,000

Go on

3.How much is the amount of net sales?

A.$80,000B. $100,000C. $180,000D. $150,000

Go on

4.In this joint venture,is there profit or loss? How much is it?

A. Gain $1,255B. Loss $1,255C. Gain $3,044D. Loss $3,044

Go on

5.Which party has to pay other party? How much is it?

A. Nicole & Yuki $131,152B. Jessie & Anly $131,152C. Nicole & Yuki $985,613D. Jessie & Anly $985,613