题目翻译:Doll公司准备推广一种新玩具,售价和成本如下,如果生产并卖出10000单位,问对利润或者损失的影响?

考点:利润或者损失的计算   关键词:profit (loss)

解题思路:根据利润的计算公式计算销售收入和成本

This answer does not include any deductions for the incremental fixed costs and the tax effect of the fixed costs.
This is the incremental operating loss before the tax effect of the loss is taken into consideration.
This is the net incremental before-tax operating loss of $(56,000) minus $120,000, which is 30% of the incremental contribution margin of $400,000. The incremental tax effect of the $(56,000) incremental operating loss is 30% of the ($56,000) incremental operating loss, not 30% of the incremental contribution margin. Furthermore, the tax effect of a loss reduces the loss instead of increasing it. Assuming the company's other operations are profitable, the loss will shield other net income from tax, reducing the overall tax due.
The incremental revenues and costs from the manufacture and sale of the new doll are as follows: Incremental sales: $100& × 10,000 $1,000,000 Incremental variable cost: $60 × 10,000 600,000 Incremental contribution margin: $40 × 10,000 $ 400,000 Incremental fixed costs 456,000 Net incremental operating loss $(56,000) Plus income tax effect of incremental loss: 30% of $56,000 16,800 Net incremental after-tax operating loss $(39,200)