登录之后可查看解析

Fixed selling and fixed manufacturing overhead do not need to be included in price of Product B because they are already being covered by Product A.
As long as the price for Product B is greater than its variable costs it would be profitable in the short-term to produce and sell Product B.
Assuming the company has excess capacity the company will be better off if it is able to sell Product B at any price above its incremental costs of $13.40 ($4.50 DM + $6.45 DL + $1.35 variable overhead + $1.10 variable selling cost). At the price of $15.60 per unit, Product B would contribute $2.20 per unit toward profit.
It would be profitable in the short-term to produce and sell Product B at a price greater than its variable costs $13.40.