PQR sells one product. The cost card for that product is given below: $ Direct materials 4 Direct labour 5 Variable production overhead 3 Fixed production overhead 2 Variable selling cost 3 The selling price per unit is $20. Budgeted fixed overheads are based on budgeted production of 1,000 units. Opening inventory was 200 units and closing inventory was 150 units. Sales during the period were 800 units and actual fixed overheads incurred were $1,500. What was the total contribution earned during the period?
A、$2,000
B、$2,600
C、$4,000
D、$2,500
A、$2,000
B、$2,600
C、$4,000
D、$2,500
【参考答案及解析】
Total variable cost = $(4 + 5 + 3 + 3) = $15 Contribution per unit = $20-$15 = $5 Total contribution earned = $5 x 800 = $4,000
Total variable cost = $(4 + 5 + 3 + 3) = $15 Contribution per unit = $20-$15 = $5 Total contribution earned = $5 x 800 = $4,000