38. What is the conversation mainly about?
(A) An enlargement of office space
(B) A move into a new market
(C) An increase in staff numbers
(D) A change in company leadership

39. Why does the woman say, “I can’t believe it”?
(A) She strongly disagrees.
(B) She would like an explanation.
(C) She feels disappointed.
(D) She is happily surprised.

40. What do the men imply about the company?
(A) It was recently founded.
(B) It is planning to adjust salaries.
(C) It is in a good financial situation.
(D) It has offices in other countries.

第三位對話人物（Man 2）提供的兩則訊息分別引出了「讓別人回答搬遷上去的部門是哪一個（I wonder which division will move up there when it’s finished）」，以及「提供公司拓展原因（Yeah. Well, the company must be making good money if they’re adding that space!）」這兩個功能。

前者的訊息可以與第一句中的office expansion結合，提供更完整的資訊讓考生處理第一題，順利選出enlargement of office space的(A)選項。而後者則是回答第三題的必要訊息，因為賺更多錢（making good money），所以財務狀況好（in a good financial situation），答案為(C)選項。

在部分的三人對話中，談話內容會透露出講者的「身份、職稱、與彼此間的關係」。TOEIC題目都不會放入沒有意義的線索，所以當有額外的線索出現，我們必須提高警覺。當身份或職稱出現，這些線索都會是讓後續的對話內容理解度更加提高的關鍵。