278.
M: Good morning, madam.
W: Good morning. I wonder if you can help. I've lost my coat.
M: Where did you lose it, madam?
W: Er... I left it on a bus yesterday morning.
M: Can you describe it? Is it a raincoat?
W: No. It's a long white overcoat. It's got a belt, and one of those thick furry collars that keep your ears warm. It's a very nice coat, actually.
M: Hmm. I'm afraid we haven't got anything like that, madam. Sorry. But, may I have your name and your telephone number? We'll contact you as soon as we've got it.

答案解析：
(1)正确答案为B。根据It's a long white overcoat. 是一件白色的大衣。可知，二人在讨论一件丢失的大衣，因此B项正确。
(2)正确答案为C。根据I'm afraid we haven't got anything like that, madam. Sorry.恐怕我们并没有找到那样的东西，女士。对不起。可知，男子因为没能帮助女子而感到抱歉，因此C项正确。