考试
2021-02-25 20:13:07

(单选题)Ace公司估计它的总材料处理成本在两个生产水平上如

题目描述

A$146,000

B$153,000

C$150,000

D$165,000

答案解析

[db:答案解析]

B参考解析:每加仑的变动成本 = ($160,000 - $132,000) / (80,000 - 60,000) = $1.40/加仑。在60,000加仑的作业水平上,变动成本= $1.40 x 60,000 = $84,000。固定成本 = 总成本 – 变动成本 = $132,000 - $84,000 = $48,000。75,000加仑作业水平上的总成本 = $1.40 x 75,000 + $48,000 = $153,000

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