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1·Prepare in full a budgeted profit statement for this month using absorption costing principles.

用吸收成本法准备一份完整的本月预算利润表。

2·Using this estimating equation, the manager can predict what the annual profit will be from the amount budgeted for research.

用这个估计公式，经理就可以根据科研预算经费额测算出年利润额。