题干：一个制造公司需要800个直接人工工时来生产第一批4辆摩托车。管理层认为90%的学习曲线可以用在每一个批次4辆车上。要生产下面12个需要多少工时
考点：Budgeting Concepts and Forecasting Techniques-Learning Curve Analysis
关键词：90%
解题思路：学习曲线是讲每当产量翻一番，工人们所需要的平均工时会按照一定的比例减少
第一个批次 4 需要工时800
第二个批次 8 需要工时800*0.9*2
第四个批次 16 需要工时 800*0.9*2*0.9*2=2592
那么16-4=12
需要工时2592-800=172
Answer (A) is correct . With a 90% learning curve, the cumulative production times would be as follows: ? Cumulative Batch Average Time Time 1 800 800 2 720 (800 ¡Á 90%) 1,440 4 648 (720 ¡Á 90%) 2,592 Subtracting the 800 hours spent on the first batch from the cumulative time for four batches leaves 1,792 hours for the last three batches (12 units).Answer (B) is incorrect because A 90% learning curve produces an incremental production time of 1,792.
Answer (C) is incorrect because A 90% learning curve produces an incremental production time of 1,792.
Answer (D) is incorrect because A 90% learning curve produces an incremental production time of 1,792.
Answer (C) is incorrect because A 90% learning curve produces an incremental production time of 1,792.
Answer (D) is incorrect because A 90% learning curve produces an incremental production time of 1,792.
