非例行性決策及攸關資訊 - 會計

※ 引述《willie1987 (威力是也)》之銘言：
: 1.The G.company sells three products.Product A.Product B and Product C.and had
: sales of $1000000 during the month of June 1977.The compamy's contribution
: margin ratio was 37% and FC totaled $350000.Sales were:Product A $500000
: Product B $300000 and Product C $200000.Direct FC were:Product A $120000
: Product B $100000 and Product C $60000.The VC were:Product A $300000 and
: Product B $180000.
: Q:
: The marketing department believes sales of Product A would be increased by
: $75000 if advertising were increased by $20000.If its proposal is adopted and
: results occur as predicted
: (A)The product line segment margin for Product A will increased by $300000
: (B)The contribution margin for Product A will increased by $27750
: (C)The product line segment margin for Product A will increased by $10000
: (D)The total Direct FC will equal $370000
: (E)none of the above.
: 答案:C 我算不出來="=
: 2.The L.company has just obtained a request for a special order od $6000 jigs
: to be shipped at the end of the month at a selling price of $7 each.The comp-
: any has a product capacity of 9000 jigs per month.At present.the company is
: selling 80000 jigs per month ghrough regular channels at a selling price of $
: 11 each.For these regular sales.the cost structure for one jig is
: Variable production cost $4.6
: Fixed production cost 1.8($144000 per year)
: Variable selling expense 1.0
: If the special order is accepted.L.will not incur any selling expense:However
: .it will incur shipping costs of $0.3 per unit.There is no inventory of jigs
: on hand.
: Q:Suppose that regular sales of jigs total 85000 units per month.All other
: conditions remain the same.If L.accept the special order.the change in monthly
: net income will be
: (A)$14400 increase
: (B)$7200 increase
: (C)$3600 decrease
: (D)$5400 decrease
: (E)none of the above.

閒置產能90000-85000＝5000
接受訂單應該需要的定價為1000*（11-4.6-1）/6000+4.6+0.3＝5.8
（7-5.8）6000＝7200 邊際貢獻增加7200 損益亦增加7200

: 答案;B 算不出來ˊˋ
: 以上兩題請各位高手幫我解解題吧!!!拜託了感恩!!!

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