成本定价法
材料 = 10*4 = 40
人工 = 10
固定间接费用 = 25,000,000
制造成本合计 = (40 + 10)*10,000,000 + 25,000,000 = 525,000,000
销售管理费用 = 525,000,000*40% = 210,000,000
成本合计 = 525,000,000 + 210,000,000 = 735,000,000
设售价为X，得以下等式
10,000,000X – 735,000,000 = 10,000,000X*0.2
X = 91.875
