Which of the following are relevant when deciding whether or not to discontinue a product? （ ）在决定是否停产产品时，以下哪项是相关的？（ ）
A: Unavoidable fixed costs related to the product 与产品有关的不可避免的固定成本
B: Avoidable fixed costs related to the product 与产品有关的可避免的固定成本
C: The product’s contribution margin 产品的边际利润
D: The effect of discontinuation on the sales of the company’s other products. 停产对公司其他产品销售的影响。
A: Unavoidable fixed costs related to the product 与产品有关的不可避免的固定成本
B: Avoidable fixed costs related to the product 与产品有关的可避免的固定成本
C: The product’s contribution margin 产品的边际利润
D: The effect of discontinuation on the sales of the company’s other products. 停产对公司其他产品销售的影响。
举一反三
- ABC Company sells three products: Product A has a contribution to sales ratio of 15% Product B has a contribution to sales ratio of 60% Product C has a contribution to sales ratio of 30%Annual fixed costs are $180,000. If the products are sold in the ratio as follows: Product A: 6 Product B: 4 Product C: 5What is the annual breakeven sales revenue to the nearest $000? A: $300,000. B: $360,000. C: $514,000. D: $562,000.
- Unavoidable costs are neverrelevant in deciding whether to eliminate a product or department.
- In a long-run, it is worthwhile to sell a product only if the selling price exceeds________. A: the total of all the direct costs of the product B: the total manufacturing costs of the product C: the total of the fixed costs of the value chain D: full cost of the product and a markup that provides an adequate return on capital
- A retail business buys and sells product X. The variable cost for product X is $3 per unit and the fixed costs of the business are $75,000. The selling price is $7 per unit.What is the break-even sales volume of product X?______
- A business sells product B. The fixed costs of the business are $125,000. The variable cost of product B is $25 and the required profit is $50,000. Expected production is 12,500 units. What is the selling price of product B?______