A company budgets to make 20,000 units which have a variable cost of production of $4 per unit. Fixed production costs are $60,000 per annum. If the selling price is to be 40% higher than full cost, what is the selling price of the product using the full cost-plus method?
【参考答案及解析】
Full cost per unit = variable cost + fixed cost Variable cost = $4 per unit Fixed cost = $60,000/20,000 = $3 per unit Full cost per unit = $(4 + 3) = $7 ∴ Selling price using full cost-plus pricing method = $7.00 × 140% /100 = $9.80
Full cost per unit = variable cost + fixed cost Variable cost = $4 per unit Fixed cost = $60,000/20,000 = $3 per unit Full cost per unit = $(4 + 3) = $7 ∴ Selling price using full cost-plus pricing method = $7.00 × 140% /100 = $9.80