The following production and total cost information relates to a single product organisation for the last three months: Month Production Total cost units $ 1 1,200 66,600 2 900 58,200 3 1,400 68,200 The variable cost per unit is constant up to a production level of 2,000 units per month but a step up of $6,000 in the monthly total fixed cost occurs when production reaches 1,100 units per month.What is the total cost for a month when 1,000 units are produced?
A、$54,200
B、$55,000
C、$59,000
D、$60,200
A、$54,200
B、$55,000
C、$59,000
D、$60,200
【参考答案及解析】
Use the two levels of production above 1,100 units per month for the high-low analysis as at these levels fixed costs are the same. Units Total cost ($) 1,400 68,200 1,200 66,600 200 1,600 Variable cost per unit = ($1,600/200) = $8 Total fixed cost (above 1,100 units) = [$68,200 - (1,400 x $8)] = $57,000 Total cost for 1,000 units = [($57,000 - $6,000) + (1,000 x $8>】=$59,000
Use the two levels of production above 1,100 units per month for the high-low analysis as at these levels fixed costs are the same. Units Total cost ($) 1,400 68,200 1,200 66,600 200 1,600 Variable cost per unit = ($1,600/200) = $8 Total fixed cost (above 1,100 units) = [$68,200 - (1,400 x $8)] = $57,000 Total cost for 1,000 units = [($57,000 - $6,000) + (1,000 x $8>】=$59,000