Horngren Ch11成會問題 - 會計

大家好~
題目縮圖在此 http://ppt.cc/63i_
有關短期定價決策

1. Maggie’s Mufflers manufactures three different product lines, Model X,
Model Y and Model Z. Considerable market demand exists for all models.
The following per unit data apply:

MODELX MODELY MODELZ
Selling Price $80 $90 $100
Direct Materials $30 $30 $30
Direct Labor $15 $15 $20
($10/hour)

Variable Support $5 $10 $10
Costs ($5 per
machine hour)

Fixed Support Costs $20 $20 $20

a. For each model, compute the contribution per unit
b. For each model, compute the contribution per machine hour.
c. If there is excess capacity, which model is the most profitable to
produce? Why?
d. If there is a machine breakdown, which model is the most profitable to
produce?Why?
e. How can Maggie encourage her sales people to promote the more profitable
model?


這題是中正會研選擇題的類似題
後來搜尋到這題是出自Horngren Ch11
要解釋原因
可是我手上沒有課本解答@@
想拜託各位的幫忙 謝謝!!

d. If there is a machine breakdown, which model is the most profitable to
produce?Why?
這題答案是X 我的原因是因為他使用的機器小時最少
不知道對不對

以及想請問這題該如何解釋呢?
e. How can Maggie encourage her sales people to promote
the more profitable model?


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