關於利潤最大之生產組合 - 會計

※ 引述《willie1987 (威力是也)》之銘言：
: 問題:
: Genreal manufactiring has assemble the data appearing in the following table
: pertaining to two popular products.Past experience has shown that the fixed
: manufactiring overhead component included in the cost per machine hour average
: $10.Genreal has a policy of filling all sales orders.even if it means purchas-
: ing units from outside suppliers.
: Blender Electric Mixer
: (product1) (product2)
: direct materials $6 $11
: direct labor 4 9
: factory overhead at $16
: per hour 16 32
: cost if purchased from
: an outside supplier 20 38
: annual demand(units) 20000 28000
: If 50000 machine hours are availabe.and Genreal manufactiring desires to foll-
: ow an optimal strategy.it should
: (A)produce 25000 electric mixers and purchase all other units as needed
: (B)produce 20000 blenders and 15000 electric mixers and purchase all other
: units as needed
: (C)produce 20000 blenders and purchase all other units as needed
: (D)purchase all units as needed
: (E)produce 28000 electric mixers and purchase all other units as needed
: 答案:B 這題的CM函數跟限制條件我不太會設...所以我算不出來ˊˋ
: 請會的人幫幫我吧感恩!!!

這題不用設方程式，Blender變動成本為6+4+6=16，
Electric Mixer VC為11+9+22=42， EM外購成本僅38
小於42，所以EM應外購，Blender VC 16，外購20
故應生產B而外購EM

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