成本：練習題

• a.

  The cost of the engines installed in the cars.

• b.

  The cost of the tires fitted to the vehicles.

• c.

  The salary of the factory security guard.

• d.

  The wages of the assembly line workers paid per car produced.

• a.

  Raw materials per unit produced.

• b.

  Rent for the factory building.

• c.

  Sales commission based on units sold.

• d.

  Wages paid per hour to production line workers.

• a.

  The margin of safety will decrease because the contribution per unit falls.

• b.

  The margin of safety will remain unchanged as it only depends on fixed costs.

• c.

  The margin of safety will decrease because the break-even point increases.

• d.

  The margin of safety will increase because the break-even point decreases.

• a.

  The depreciation of the ovens using the straight-line method

• b.

  The salary of the night-shift security guard

• c.

  The annual rent for the bakery premises

• d.

  The cost of flour used in the dough

• a.

  A cost that is not directly attributable to a specific product or department.

• b.

  A cost that is directly attributable to the production of a specific product.

• c.

  A cost that remains constant regardless of the level of output, within a relevant range.

• d.

  A cost that changes in direct proportion to the level of output.

先自己寫一次答案，再對照解題步驟。