登录之后可查看解析

Answer (C) is correct . The president intends to engineer her bonus by “producing for inventory,” that is, taking advantage of the fact that, under absorption costing, fixed costs can be piled up in ending inventory (this is why performance should be measured internally using variable costing). Each additional unit produced but left unsold adds to operating income its incremental amount of fixed production cost. Fixed production costs in Troughton’s relevant range are $20 per unit ($100,000 ÷ 5,000 units). Thus, to generate $30,000 additional operating income, 1,500 units ($30,000 ÷ $20) must be produced and moved to ending inventory.

Answer (A) is incorrect because The figure 556 results from using all costs, not just the fixed manufacturing costs.
Answer (B) is incorrect because The figure 600 results from including fixed S&A expenses in the per-unit cost calculation.
Answer (D) is incorrect because The figure 7,500 results from dividing fixed selling and administrative costs, rather than incremental operating income, by the $20 per unit fixed production costs.