Annie is to set up a small hairdressing business at home. She anticipates working a 35-hour week and taking four weeks' holiday per year. Her expenses for materials and overheads are expected to be $3,000 per year, and she has set herself a target profit of $18,000 for the first year.Assuming that only 90% of her working time will be chargeable to clients, what price should she charge for a 'colour and cut' which would take 3 hours?
A、$13.89
B、$35.71
C、$37.50
D、$41.67
A、$13.89
B、$35.71
C、$37.50
D、$41.67
【参考答案及解析】
Weeks during year =52-4=48 Hours worked per year =48X35 hours =1,680 hours Hours chargeable to clients =1,680x90%=1,512 Hourly charge rate =($3,000+$18,000)/1,512=$21,000/1,512=$13.89 per hour Price for 3-hour 'colour and cut' = $13.89x3=$41.67
Weeks during year =52-4=48 Hours worked per year =48X35 hours =1,680 hours Hours chargeable to clients =1,680x90%=1,512 Hourly charge rate =($3,000+$18,000)/1,512=$21,000/1,512=$13.89 per hour Price for 3-hour 'colour and cut' = $13.89x3=$41.67