题目解释:主要意思是J公司生产的Creamy Delight亏本销售,具体的售价和成本如下:如果J公司不能提高价格,他应该怎么做?

考点:继续生产经营和关闭的决策    关键词: cannot raise,loss

解题思路:主要判断固定成本是相关成本还是沉没成本,售价是否覆盖了变动成本

Only the variable revenue (selling price per unit) and variable cost (cost of each treat) are relevant to this decision. Truck operating costs, Joe's salary, and administrative costs are fixed costs. The fixed costs will be the same whether or not Cooper sells Creamy Delight. Because the variable cost (the cost of each treat in this question) is less than the selling price, Cooper should continue to sell the Creamy Delight. If he were to stop selling it, his profit would go down.
Only the variable revenue (selling price per unit) and variable cost (cost of each treat) are relevant to this decision. Truck operating costs, Joe's salary, and administrative costs are fixed costs. The fixed costs will be the same whether or not Cooper sells Creamy Delight. Each unit of Creamy Delight sold contributes $.95 to covering fixed costs ($1.75 ? $.80). If Creamy Delight were discontinued, $.95 × 100 sales per day × 120 days per year or $11,400 in total contribution would be lost, and net profit would decline by that amount.
Only the variable revenue (selling price per unit) and variable cost (cost of each treat) are relevant to this decision. Truck operating costs, Joe's salary, and administrative costs are fixed costs. The fixed costs will be the same whether or not Cooper sells Creamy Delight. Because the variable cost (the cost of each treat in this question) is less than the selling price, Cooper should continue to sell the Creamy Delight. If he were to stop selling it, his profit would go down.
Cooper should continue to sell Creamy Delight. However, this calculation of the decrease in profits if he were not to sell it is incorrect. Only the variable revenue (selling price per unit) and variable cost (cost of each treat) are relevant to this decision. Truck operating costs, Joe's salary, and administrative costs are fixed costs. The fixed costs will be the same whether or not Cooper sells Creamy Delight. This answer includes the costs of operating the truck in the calculation of the contribution from Creamy Delight.