※ 引述《willie1987 (威力是也)》之銘言： : 1.The G.company sells three products.Product A.Product B and Product C.and had : sales of $1000000 during the month of June 1977.The compamy's contribution : margin ratio was 37% and FC totaled $350000.Sales were:Product A $500000 : Product B $300000 and Product C $200000.Direct FC were:Product A $120000 : Product B $100000 and Product C $60000.The VC were:Product A $300000 and : Product B $180000. : Q: : The marketing department believes sales of Product A would be increased by : $75000 if advertising were increased by $20000.If its proposal is adopted and : results occur as predicted : (A)The product line segment margin for Product A will increased by $300000 : (B)The contribution margin for Product A will increased by $27750 : (C)The product line segment margin for Product A will increased by $10000 : (D)The total Direct FC will equal $370000 : (E)none of the above. : 答案:C 我算不出來="= : 2.The L.company has just obtained a request for a special order od $6000 jigs : to be shipped at the end of the month at a selling price of $7 each.The comp- : any has a product capacity of 9000 jigs per month.At present.the company is : selling 80000 jigs per month ghrough regular channels at a selling price of $ : 11 each.For these regular sales.the cost structure for one jig is : Variable production cost $4.6 : Fixed production cost 1.8($144000 per year) : Variable selling expense 1.0 : If the special order is accepted.L.will not incur any selling expense:However : .it will incur shipping costs of $0.3 per unit.There is no inventory of jigs : on hand. : Q:Suppose that regular sales of jigs total 85000 units per month.All other : conditions remain the same.If L.accept the special order.the change in monthly : net income will be : (A)$14400 increase : (B)$7200 increase : (C)$3600 decrease : (D)$5400 decrease : (E)none of the above. 閒置產能90000-85000＝5000 接受訂單應該需要的定價為1000*（11-4.6-1）/6000+4.6+0.3＝5.8 （7-5.8）6000＝7200 邊際貢獻增加7200 損益亦增加7200 : 答案;B 算不出來ˊˋ : 以上兩題請各位高手幫我解解題吧!!!拜託了感恩!!! --

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