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Harson的最优政策是总边际贡献最大化。每个政策的边际贡献计算如下：
边际贡献= (年度销售收入的边际贡献) – (坏账费用) – (收款费用) + (利息收入) – (应收款和存货上的利息成本)
年度销售收入的边际贡献= (年度销售收入)(1 – 变动成本率)= (年度销售收入)(1 – 0.80)= (0.2)(年度销售收入)
边际贡献= (0.2)(年度销售收入) – (坏账费用) – (收款费用) + (利息收入) – (应收款和存货上的利息成本)
政策A的边际贡献= (0.2)($12,000) – $100 - $100 - $0 – (0.1) ($1,500 + $2,000)= $2,400 – $100 - $100 - $0 - $350 = $1,850
政策B的边际贡献 = (0.2)($13,000) – $125 - $125 – $0 - (0.1)($2,000 + $2,300)= $2,600 – $125 - $125 – $0 - $430 = $1,920
政策C的边际贡献 = (0.2)($14,000) – $300 - $250 – $0 - (0.1)($3,500 + $2,500)= $2,800 – $300 - $250 – $0 - $600 = $1,650
政策D的边际贡献 = (0.2)($14,000) – $400 – $350 + $500 – (0.1)($5,000 + $2,500)= $2,800 – $400 – $350 + $500 – $750 = $1,800
政策B有最高的边际贡献。