题干:Gleason Co有2中产品, frozen dessert and ready-to-bake breakfast rolls,准备投入生产。但是产能有限。目前只有一种产品可以生产。因此Gleason花费了26000 做了市场调查,来决定那个产品更加盈利,调查结果如下
问Gleason 的营业利润的期望值可以直接追溯到产品frozen desserts是
考点:Budgeting Concepts and Forecasting Techniques-Expected Value
关键词:expected value of profit
解题思路:本题目首先要计算desert的期望销量=(250,000 ¡Á .30) + (300,000 ¡Á .40) + (350,000 ¡Á .20) + (400,000 ¡Á .10)]=305,000
然后根据公式profit=sales-FC-VC计算出deser在期望销量为305000下t的利润
Answer (C) is correct . The expected volume for sales of frozen desserts is 305,000 [(250,000 ¡Á .30) + (300,000 ¡Á .40) + (350,000 ¡Á .20) + (400,000 ¡Á .10)]. At $1.80 each, the total revenue from 305,000 units would be $549,000. Variable costs would total $1.15 each ($.40 + $.35 + $.40), or $350,750 for 305,000 units. Fixed costs total $78,000
Answer (A) is incorrect because This amount does not subtract the fixed costs of $78,000.
Answer (B) is incorrect because This amount does not subtract the advertising costs of $30,000.
Answer (D) is incorrect because The expected value would be $120,250.