Z方案的利润是28,000 [(32 – 30)14,000 = 2(14,000) = 28,000
X方案的利润是24,000 [(.9(36) – 30)10,000 = (32.4 – 30)10,000 = 2.4(10,000) =24,000]
Y方案的利润是20,400 [{.9(38) – 30}12,000 – 30,000 = (34.2 – 30)12,000 – 30,000 = 4.2(12,000) – 30,000 = 50,400 – 30,000 = 24,000]。