【正文】 aph 3　　The current selling price of Quago is $ per kilogram and the variable cost of materials is $ per kilogram. Other variable costs of production are $ per kilogram. Fixed costs of production associated with the new machine would be $ in the first year of production, increasing by $ per year in each subsequent year of operation.　　Current selling price:當前售價　　Variable cost:變動成本　　Material:材料　　Labor:人工　　Production overhead:生產制造費用　　Fixed cost:固定成本　　Associated with:和…相關　　Increase by:增加了多少　　Increase to:增加到　　Each subsequent year:每一個隨后的年份　　Paragraph 4　　Duo Co pays tax one year in arrears at an annual rate of 30% and can claim capital allowances（taxallowable depreciation） on a 25% reducing balance basis. A balancing allowance is claimed in the final year of operation.　　One year in arrears:在一年后。 in arrears:拖延,托后　　Annual rate: 年利率、年稅率（根據(jù)具體情況）　　Claim:要求,索償　　On a 25% reducing balance basis: 按25%在余額遞減的基礎上計提　　Paragraph 5　　Duo Co uses its aftertax weighted average cost of capita