题干：Claremont 公司要评估一个产品在生命周期的第7年到10年之间的盈利能力。该产品子销售之日起有一年的质保期，该产品的财务状况如下，问该产品的生命周期成本是
考点：Cost Accumulation Systems-Life-Cycle Costing
关键词： life-cycle cost for this produc
解题思路：生命周期成本=研发+设计+生产+销售+客户服务。因此本题目把所有数字加总即可
Answer (D) is correct . Life-cycle costing takes into account costs incurred at all stages of the value-chain, not just manufacturing. The life-cycle cost for this product is thus $12,300,000 ($5,000,000 + $7,000,000 + $200,000 + $100,000).
Answer (A) is incorrect because The amount of $10,000,000 is not supported by the information given.
Answer (B) is incorrect because The amount of $12,000,000 improperly excludes future warranty costs.
Answer (C) is incorrect because The amount of $12,200,000 improperly excludes the $100,000 of warranty costs for Year 11.
The life-cycle cost for this product is