Proper arrangement of classroom space is important to encouraging interaction. Most of us have noticed how important physical setting is to efficiency and comfort in our work. College classroom space should be designed to encourage the activity of critical thinking. We may be approaching the twenty-first century, but step into almost any college classroom and you step back in time at least a hundred years. Desks are normally in straight rows, so students can clearly see the teacher but not all their classmates. The assumption behind such an arrangement is obvious. Everything of importance comes from the teacher.
With a little imagination and effort, unless desks are fixed to the floor, the teacher can correct this situation and create space that encourages interchange among students. In small or standard-size classes, chairs, desks, and tables can be arranged in a variety of ways. The primary goal should be for everyone to be able to see everyone else. Larger classes, particularly those held in lecture halls, unfortunately, allow much less flexibility.
Arrangement of the classroom should also make it easy to divide students into small groups for discussion or problem-solving exercises. Small classes with movable desks and tables present no problem. Even in large lecture halls, it is possible for students to turn around and form groups of four to six. Breaking a class into small groups provides more opportunities for students to interact with each other, think out loud, and see how other students’ thinking processes operate all essential elements in developing new modes of critical thinking. In courses that regularly use a small group format, students might be asked to stay in the same small groups throughout the course. A colleague of mine, John, allows students to move around during the first two weeks, until they find a group they are comfortable with. John then asks them to stay in the same seat, with the same group, from that time on. This not only creates a comfortable setting for interaction but helps him learn students’ names and faces.

The author mentioned John in Paragraph 4 in order to ______.

A. describe a good seat-arrange mode in courses with small group format
B. give an example that students stay in the same seat throughout the course
C. create a comfortable setting for interaction
D. learn students’ names and faces

华荣公司为增值税一般纳税人，适用的增值税税率为17%，销售商品和提供劳务均属于公司的主营业务。假定销售商品、原材料和提供劳务均符合收入确认条件，商品、原材料售价中不含增值税，且成本在确认收入时逐笔结转，不考虑其他因素。2010年3月，华荣公司发生如下交易事项：
(1)月初委托某公司销售甲商品，代销协议约定的商品售价为800万元，代销手续费为售价的10%，月底收到代销清单，注明已经销售商品的75%，同时收到代销款，并结算了代销手续费。该批商品实际成本为640万元。
(2)销售乙材料一批，增值税专用发票注明售价340万元，款项收到并存入银行。该批材料的实际成本为280万元。
(3)确认本月设备安装劳务收入。该设备安装劳务合同总收入为560万元，预计合同总成本为400万元，合同价款在前期签订合同时已收取。采用完工百分比法确认劳务收入。截至本月末，该劳务的累计完工进度为60%，前期已累计确认劳务收入240万元、劳务成本170万元。
(4)向A公司转让一项非专利技术的使用权，一次性收取使用费60万元并存入银行，且不再提供后续服务。
(5)向本公司销售人员发放自产产品作为福利，该批产品的实际成本为60万元，市场售价为100万元。
(6)将以前会计期间确认的与资产相关的政府补助在本月分配计入当月收益330万元。
(7)以银行存款支付管理费用l 5万元，财务费用10万元，销售费用5万元，营业外支出10万元。
假定除上述业务外，华荣公司本月未发生其他相关业务。
要求：

计算华荣公司2010年3月的营业收入、营业成本、销售费用、营业利润、营业外收入、利润总额；