The supplier has offered Point a discount of 1% on the purchase price if each order placed is for 2,000 units.What is the total annual saving to Point of accepting this offer?
A、$29,280
B、$30,080
C、$37,200
D、$38,000
A、$29,280
B、$30,080
C、$37,200
D、$38,000
【参考答案及解析】
$ Purchasing cost (48,000 x $80 x 0.99) 3,801,600 Ordering cost (48,000 /2,000) x $120 2,880 Holding costs [(2,000 / 2) x $80 x 0.99 x 0.10】 7,920 Total cost 3,812,400 Annual total saving = $(3,849,600 - 3,812,400) $37,200
$ Purchasing cost (48,000 x $80 x 0.99) 3,801,600 Ordering cost (48,000 /2,000) x $120 2,880 Holding costs [(2,000 / 2) x $80 x 0.99 x 0.10】 7,920 Total cost 3,812,400 Annual total saving = $(3,849,600 - 3,812,400) $37,200