問(wèn)題已解決
老師 寫(xiě)下解析過(guò)程
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同學(xué)你好!
(1)
低點(diǎn)單位變動(dòng)成本=120000/80000=1.5
高點(diǎn)變動(dòng)成本=140000*1.5=210000
固動(dòng)成本80000
混和成本=400000-210000-80000=110000
混合成本高點(diǎn)(140000,110000)混合成本低點(diǎn)(80000,80000)
b =(110000-80000)/(140000-80000)=0.5
a =110000-140000x0.5=40000
所以 y =40000+0.5x
(2)生產(chǎn)量為126000件,生產(chǎn)成本
=126000*1.5+80000+40000+0.5*126000=372000
2022 10/31 13:02
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