An organisation has the following total costs at three activity levels: Activity level (units) 8,000 12,000 15,000 Total cost $204,000 $250,000 $274,000 Variable cost per unit is constant within this activity range and there is a step up of 10% in the total fixed costs when the activity level exceeds 11,000 units.What is the total cost at an activity level of 10,000 units?
A、$220,000
B、$224,000
C、$227,000
D、$234,000
A、$220,000
B、$224,000
C、$227,000
D、$234,000
【参考答案及解析】
Variable cost per unit = [($274,000 - $250,000)/（15,000 -12,000)] = $8 Total fixed cost above 11,000 units = [$274,000 - (15,000 x $8)] = $154,000 Total fixed cost below 11,000 units = (10 / 11) x $154,000 = $140,000 Total cost for 10,000 units = [(10,000 x $8) / $140,000] = $220,000
Variable cost per unit = [($274,000 - $250,000)/（15,000 -12,000)] = $8 Total fixed cost above 11,000 units = [$274,000 - (15,000 x $8)] = $154,000 Total fixed cost below 11,000 units = (10 / 11) x $154,000 = $140,000 Total cost for 10,000 units = [(10,000 x $8) / $140,000] = $220,000