攸關範圍與變動成本 - 會計

N.Inc.,currently produces 110,000 untis at a cost of $440,000.Next year N.Inc.
expects to produce 120,000 units.N.'relevant range is 100,000 to 120,000 units.
If the cost is variable and 120,000 units are produces,the cost:
(A)will stay the same (B)will increase to $480,000
(C)will decrease (D)will be indeterminate
(E)non of the above.

答案:(D) 我不太懂為什麼從110,000>120,000 成本不能提升到$480,000阿?
他不是變動成本嗎!?

--