控制ACCA(2页).doc
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1、-控制ACCA-第 2 页 控制 21. Variable cost= $6 per unitSales price= $10 per unit No opening inventoryProduction= 20,000 unitsFixed cost= $45,000Required: calculate the contribution and profit, using marginal costing principle, if sales were as follows: 10,000 units; 15000 units; 20,000 units2. A company sel
2、ls a single product for $9. Its variable cost is $4. Fixed costs are currently $70000 per annum and annual sales are 20000 units. There is a proposal to make a change to the product design that would increase the selling price to $10 for the re-designed model with variable cost of $4.5. It is expect
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