A product has a prime cost of $12, variable overheads of $3 per unit and fixed overheads of $6 per unit. Which pricing policy gives the highest price?
A、Prime cost + 80%
B、Marginal cost + 60%
C、TAC + 20%
D、Net margin of 14% on selling price
A、Prime cost + 80%
B、Marginal cost + 60%
C、TAC + 20%
D、Net margin of 14% on selling price
【参考答案及解析】
Prime cost + 80% = 12 × (1.8) = $21.6 MC + 60% = 15 × (1.6) = $24.00 TAC + 20% = 21 × (1.2) = $25.20 Net margin would mean 21 × 100/86 = $24.40
Prime cost + 80% = 12 × (1.8) = $21.6 MC + 60% = 15 × (1.6) = $24.00 TAC + 20% = 21 × (1.2) = $25.20 Net margin would mean 21 × 100/86 = $24.40