Where does she obtain a Singapore Visa? What requirements? What cost?

She needs to apply from Singaporean embassy in Beijing. It is located at no.1 Xiushuibeijie out of Jianguomen. The requirements for a tourist type are as follows:

1. her passport and a copy of her passport information page.
2. filled form 14A.
3. two recent passport photos taken within recent three months.
4. her Chinese ID card and a copy version.
5. incumbency certification. It must include her position, salary, how long she works in her company, company address, tel and fax numbers. The company must agree that she asks for leaves for her visit to Singapore. At last, it must be stamped with company seal.

If she has no job, she needs to provide personal financial statement, such as bank deposit.
6. her household registration book and a copy version of each page.

It costs CNY 153 and takes three working days to deal with her application. Please note that the consular section is open from 09:00 to 11:00 from Monday to Friday. She needs to pick it up between 16:00 to 16:30 in the afternoon. If you have further problems, please call them at 86-10-6532 1115.

In fact, some tour agencies can take care of the applications. They just charge a service fee.