The selling price of product
K、is set at $450 for each unit and the company requires a return of 20% from the product. What is the target cost for each unit for the coming year?
A、$300
B、$360
C、$400
D、$450
K、is set at $450 for each unit and the company requires a return of 20% from the product. What is the target cost for each unit for the coming year?
A、$300
B、$360
C、$400
D、$450
【参考答案及解析】
$ Sales revenue: 600 units x $450 450 Return required: 20% x $450 90 Target cost per unit: 360
$ Sales revenue: 600 units x $450 450 Return required: 20% x $450 90 Target cost per unit: 360