This question appeared in the June 2015 exam. X Co uses a throughput accounting system. Details of product A, per unit, are as follows: Selling price $320 Material costs $80 Conversion costs $60 Time on bottleneck resource 6 minutes What is the return per hour for product A?
A、$40
B、$2,400
C、$30
D、$1,800
A、$40
B、$2,400
C、$30
D、$1,800
【参考答案及解析】
($320 - $80)/(6/60) = $2,400
($320 - $80)/(6/60) = $2,400