問題詳情
13 97 年健實公司計畫生產量為 1,000 單位（製造費用分攤率的計算基礎），而實際生產量與銷售量分別為750 單位與 850 單位。在使用全部成本法下，健實公司的稅前盈餘為$50,000，假如當年固定製造費用分攤率為每單位$10，則在變動成本法下，健實公司的稅前盈餘是多少？
(A)$45,000
(B)$49,000
(C)$50,000
(D)$51,000
(A)$45,000
(B)$49,000
(C)$50,000
(D)$51,000
參考答案
答案：D
難度：適中0.555556
統計：A(0),B(8),C(1),D(15),E(0)
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