What is the total annual cost of purchasing, ordering and holding inventory of raw material Y?
A、$3,849,600
B、$3,850,400
C、$3,853,600
D、$3,854,400
A、$3,849,600
B、$3,850,400
C、$3,853,600
D、$3,854,400
【参考答案及解析】
$ Purchasing cost (48,000 x $80) 3,840,000 Ordering cost (48,000 /1,200) x $120 4,800 Holding costs [(1,200 / 2) x $80 x 0.10】 4,800 Total cost 3,849,600
$ Purchasing cost (48,000 x $80) 3,840,000 Ordering cost (48,000 /1,200) x $120 4,800 Holding costs [(1,200 / 2) x $80 x 0.10】 4,800 Total cost 3,849,600