4. -Delegation of work -Profit and Loss sharing ratio -The capital invested by each venture Nicole, Anly, Yuki, Jessie introduce $100,000 cash respectively Nicole & Yuki ------Buyer Jessie & Anly--------Seller equally

5. 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

6. 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

7. 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

8. AIBO [ERS 210/N]GOLDAIBO [ERS 210/S]SILVERAIBO [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

9. "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

10. "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

11. "AIBO Master Studio" - PC software [ERF-PC03 ] For: ERS-311 ERS-312 ERS-220 ERS-210 "AIBO Carrying Bag" - carrying bag [ERA- 210C1/B ] For: ERS-311 ERS-312 ERS-220 ERS- 210

12. "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-312 ERS-220 ERS-210 "Lithium Ion Battery" – rechargeable battery [ERA-301B1 ] For: ERS-311 ERS-312

13. "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

14. "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-220 ERS-210

15. -Sources of goods Sony Corporation of Japan Ltd. -Location of the business -Tsim Sha Tsui

16. CodeCost Prices($)Selling Prices($) ERF-310AW01E 375 750 ERF-310AW07E 375 750 ERF-220AW01 375 750 ERF-220AW02 375 750 ERF-220AW05 700 1,400 ERF-210AW02 375 750 ERF-210AW03 425 850 ERF-210AW04 700 1,400 ERF-PC03 1,950 3,900

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

19. 1.How much commission can Jessie and Anly receive? A. $8,250$8,250 B. $8,750$8,750 C. $9,000$9,000 D. $9,550$9,550

20. Again

21. Go on

22. 2.How much is the value of net purchases? A. $79,000$79,000 B. $44,000$44,000 C. $80,000$80,000 D. $59,000$59,000

23. Go on

24. 3.How much is the amount of net sales? A.$80,000$80,000 B. $100,000$100,000 C. $180,000$180,000 D. $150,000$150,000

25. Go on

26. 4.In this joint venture,is there profit or loss? How much is it? A.Gain $1,255Gain $1,255 B. Loss $1,255Loss $1,255 C. Gain $3,044Gain $3,044 D. Loss $3,044Loss $3,044

27. Go on

28. 5.Which party has to pay other party? How much is it? A.Nicole & Yuki $131,152Nicole & Yuki $131,152 B. Jessie & Anly $131,152Jessie & Anly $131,152 C. Nicole & Yuki $985,613Nicole & Yuki $985,613 D. Jessie & Anly $985,613Jessie & Anly $985,613