3.3 成本與收益：練習題

Costs that remain constant for a certain range of output but then increase to a higher level once that range is exceeded are defined as:

Which of the following is most likely to be classified as a fixed cost for a bakery?

Define the term semi-variable cost and provide one specific example of such a cost that a retail business might encounter.

A software firm sells 1,000 licenses at \( \$200 \) each, with variable costs of \( \$40 \) per license and fixed costs of \( \$80,000 \). If the firm reduces the price by \( 20\% \) and the quantity sold increases by \( 30\% \), calculate the net change in total profit.

A boutique bakery is analyzing its cost structure for the month of June. The following data is available:

- Monthly shop rent: \( \$2,500 \)
- Insurance premiums: \( \$800 \)
- Cost of ingredients per cake: \( \$5.00 \)
- Packaging per cake: \( \$1.50 \)
- Selling price per cake: \( \$20.00 \)

Last month, the bakery produced and sold 400 cakes.

(a) Identify the total fixed costs for the bakery. [1]
(b) Calculate the total variable costs for the month. [1]
(c) Calculate the total revenue generated. [1]

A digital media company provides a monthly subscription service for its premium content. Currently, the company has the following financial profile:

- Monthly subscription price: \( \$15 \)
- Number of active subscribers: \( 1,000 \)
- Variable cost per subscriber: \( \$3 \)
- Monthly fixed costs: \( \$8,000 \)

The marketing department proposes increasing the subscription price to \( \$18 \). They estimate that this price hike will cause the number of subscribers to fall to \( 850 \).

(a) Calculate the company's current monthly profit. [2]
(b) Calculate the forecasted monthly profit if the price is increased to \( \$18 \). [2]
(c) Based on your calculations, explain whether the company should implement the price increase. [1]