PURCHASE ORDER Ship Prepaid-Add all delivery charges on invoice Fish Market Restaurant 905 North Hig

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问题                                PURCHASE ORDER
                     Ship Prepaid-Add all delivery charges on invoice
   Fish Market Restaurant
   905 North High Street
   Baltimore, MD 21002
   Tel: (401) 555-5154
   Fax: (401) 555-5177
   Vendor:
   Super Seafood Suppliers         Ship To: Joey Farina
   39908 Cold Spring Circle           Restaurant Manager
   Baltimore, MD 21117                Address above
   Tel: (401) 555-0087
   Fax: (401) 555-0097
   Reference: Purchase Order 9855   Invoice To: Catherine Cox
   Date: April 9, 20_             Accounting Department
                                  Address above
   Delivery Date: April 16, 20__
   Item         Number      Quantity     Unit Cost    Total Cost
   Tuna         $8704T      200 pounds   $4.00        $ 800.00
   Lobster      $4399L      150 pounds   8.00         1200.00
   Shrimp       $3280S      350 pounds   6.00         2100.00
   Salmon       $2956A      300 pounds   8.00         2400.00
   Subtotal                                           6500.00
   Shipping/Handling 5%                               325.00
   TOTAL                                              $6825.00
   Prepared by:Joey Farina
   Date: April 8,20
   CC: Accounting Department; Purchasing Department; Receiving Department
                                                                           April 11, 20_
   Mr. Joey Farina
   Restaurant Manager
   Fish Market Restaurant
   905 North High Street
   Baltimore, MD 21002
Dear Mr. Farina:
   I received your purchase order yesterday, and I need to go over a few items with you. Please call me as soon as you receive this letter. April 16 is coming soon and I have not been able to reach you to discuss the order. Have you received my voicemail messages? We normally need ten days between receiving a purchase order and filling it. You must pay an express service charge of $100 in order to have the order filled by April 16.
   I’ve checked with our suppliers, and we can provide 300 pounds of shrimp and 250 pounds of salmon at the present time. We will provide the remainder as soon after April 16 as possible, if that suits you.
   Finally, a correction needs to be made to the shipping/handling fee on the purchase order.
   Our usual charge for this is twice as much as you assumed. I’m enclosing a revised bill for you. With the express service charge, the change in quantity of shrimp and salmon, and the recalculated shipping/handling fee, your new total comes out to $6,480.
   Please call or e-mail me today so that we can discuss your order. Thank you for working with Super Seafood Suppliers.
                                                                         Sincerely yours,
                                                                           Sandra James
                                                                          Sales Manager
What is the usual shipping and handling fee charged by Super Seafood Suppliers?

选项 A、2%
B、2.5%
C、5%
D、10%

答案D

解析 The usual shipping/handling fee is 10%. Joey Farina added a 5% shipping/handling fee to his order, but Sandra James says that the shipping and handling fee is twice what he assumed. Choices (A), (B), and (C) are incorrect amounts.  
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