102年身障成管會 - 考試
By Quanna
at 2013-05-10T21:37
at 2013-05-10T21:37
Table of Contents
[考題] 國考歷屆考題與考題觀念討論(書裡看到的選這個)請附上想法、出處
欣欣企業以生產及銷售辦公設備為主,該公司準備推出一款新的手提影印機,每單位成本
資料如下: 變動製造成本 $200 已分攤固定製造成本 100 變動銷管成本 60 已分攤固定
銷管成本 50 欣欣企業如果採用變動製造成本為基礎且以加成率220%方式訂價,請問該影
印機之訂價為何? (A)$440 (B)$572 (C)$640 (D)$660
答案C
我在計算時
是直接變動製造成本乘以220%=440
就選A了....
看到答案是C
卻怎樣都湊不出640
拜託板上的大大教教我
感恩!
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考試
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