A company produces and sells a single product whose variable cost is $6 per unit. Fixed costs have been absorbed over the normal level of activity of 200,000 units and have been calculated as $2 per unit. The current selling price is $10 per unit. How much profit is made under marginal costing if the company sells 250,000 units?
A、$500,000
B、$600,000
C、$900,000
D、$1,000,000
A、$500,000
B、$600,000
C、$900,000
D、$1,000,000
【参考答案及解析】
Contribution per unit = $(10 - 6) = $4 $ Total contribution (250,000 x $4) 1,000,000 Fixed overheads (200,000 x $2) 400,000 Profit 600,000
Contribution per unit = $(10 - 6) = $4 $ Total contribution (250,000 x $4) 1,000,000 Fixed overheads (200,000 x $2) 400,000 Profit 600,000