成會 分批成本制(服務業) - 會計

Wheel and Associates,a consulting firm,has the following condensed budget for
2009:


Revenue $30,000,000
Total costs:
Direct costs
Professional labor $ 8,000,000
Indirect costs
Client support 16,000,000
---------- ----------
Operatong income $ 6,000,000




Wheel has a single direct-cost category(professional labor) and a single
indirect-cost pool (client support).Indirect costs are allocated to jobs on the
basis of professional labor costs.


reqired:
The markup rate for pricing job is intended to produce operating income
equal to 15% of revenues.Compute the markup rate as a percentage of
^^^^
professional labor costs.


解答上是這樣寫:

At the budgeted revenues of $30,000,000,Wheeler's operating income of
$6,000,000 equals 20% of revenues.
^^^

Markup rate=$30,000,000/$8,000,000=375% of direct professional labor costs
^^^^^^^^^^^^^^^^^^^^^^^
請問為甚麼是這樣算呢?

requie 上面寫produce operating income equal to 15% of revenues，但為甚麼計算
都沒用到呢?!!



謝謝:))

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