首页 习题正文

Q plc makes two products – Quo

Q plc makes two products – Quone and Qutwo – from the same raw material. The selling price and cost details of these products are as shown below: Quone Qutwo $ $ Selling price 20.00 18.00 ––––– ––––– Direct material ($2.00 per kg) 6.00 5.00 Direct labour 4.00 3.00 Variable overhead 2.00 1.50 ––––– ––––– 12.00 9.50 ––––– ––––– Contribution per unit 8.00 8.50 The maximum demand for these products is 500 units per week for Quone, and an unlimited number of units per week for Qutwo. What would the shadow price of these materials be if material were limited to 2,000 kgs per week?
A、$nil
B、$2.00 per kg
C、$2.66 per kg
D、$3.40 per kg



【参考答案及解析】
The company maximises contribution by producing Qutwo. Contribution per unit of material is: $8.50 = $3.40 and this is the shadow price. 2.5 kg
版权声明

本文仅代表作者观点,不代表本站立场。
本文系作者授权发表,未经许可,不得转载。

本文链接:https://scpro.cn/v/e147d03cdb264383.html