The following table shows the number of clients who attended a particular accountancy practice over the last four weeks and the total costs incurred during each of the weeks: Week Number of clients Total cost $ 1 400 36,880 2 440 39,840 3 420 36,800 4 460 40,000 Applying the high low method to the above information, which of the following could be used to forecast total cost ($) from the number of clients expected to attend (where x = the expected number of clients)?
A、7,280 + 74x
B、16,080 + 52x
C、3,200 + 80x
D、40,000/x
A、7,280 + 74x
B、16,080 + 52x
C、3,200 + 80x
D、40,000/x
【参考答案及解析】
460 – 400 = 60 clients $40,000 – $36,880 = $3,120 VC per unit = $3,120/60 = $52 Therefore FC = $40,000 – (460 × $52) = $16,080
460 – 400 = 60 clients $40,000 – $36,880 = $3,120 VC per unit = $3,120/60 = $52 Therefore FC = $40,000 – (460 × $52) = $16,080