The total materials cost of a company is such that when total purchases exceed 15,000 units in any period, then all units purchased, including the first 15,000, are invoiced at a lower cost per unit.Which of the following graphs is consistent with the behaviour of the total materials cost in a period?
A、B
C、D
A、B
C、D
【参考答案及解析】
Graph D is consistent with the cost behaviour for total materials given.Graph A implies that there is a certain range of activity (just above 15,000 units) when total materials cost is constant.Graph B implies that total materials cost falls beyond 15,000 units of activity.Graph C implies that the lower cost per unit for materials applies only to units purchased in excess of 15,000
Graph D is consistent with the cost behaviour for total materials given.Graph A implies that there is a certain range of activity (just above 15,000 units) when total materials cost is constant.Graph B implies that total materials cost falls beyond 15,000 units of activity.Graph C implies that the lower cost per unit for materials applies only to units purchased in excess of 15,000