登录之后可查看解析

The total cost during the 6 month period was thus $110 × 990, which is $108,900, plus the lost contribution margin of $75,000 due to lost business. So the total cost of the errors during that 6 month period was $183,900. If the error rate is reduced from 3% to 2%, that is a 1% or 1/3 decrease in errors, because 1% is 1/3 of 3%. If the company can reduce the amount of errors by 1/3, the cost of the errors will also decline by 1/3. 1/3 of $183,900 is $61,300. Since $61,300 would have been the cost savings for a 6-month period, $61,300 × 2, or $122,600, is the projected cost savings from the error reduction over a full year's time.
This answer assumes that the error rate is reduced to 0%.
This answer assumes that all of the currently lost contribution can be saved.
This is the amount of savings that would result in 6 months. However, the question asks for the annual savings.