题干:Pontotoc Industries公司制造一种产品,该产品被其他制造商作为初级成再加工,它的价格和成本结构如下:下一个年度,销售量预计在10k件,除了固定制造费用增加20%和直接材料上涨10%外其他成本不变。次年的销售价格为¥320. 根据以上信息,次年该产品的边际贡献是多少
考点:Cost Allocation Techniques-Absorption and Variable Costing -- Calculations
关键词: contribution margin
解题思路:CM=sales -varialbe cost
variable cost=DM+DL+VOH+VSG&A
Answer (C) is correct . Contribution margin is the excess of sales over variable costs. Sales of 10,000 units at $320 each will produce total revenue of $3,200,000. Variable costs will be $104 per unit, consisting of $44 for direct materials, $30 for direct labor, $24 for variable overhead, and $6 for selling costs. At $104 per unit, the 10,000 units will have total variable costs of $1,040,000, resulting in a contribution margin of $2,160,000 ($3,200,000 – $1,040,000).
Answer (A) is incorrect because This amount is based on total costs.
Answer (B) is incorrect because Including $80?per unit of fixed costs results in $1,360,000.
Answer (D) is incorrect because This amount does not consider the 10% increase in direct materials costs.