問題詳情
某公司專門生產平價洋裝，所有衣服均經過剪裁與縫紉兩部門，縫紉部門完成後即售予批發商。該公司採責任中心制度，兩部門皆為利潤中心，縫紉部門可在市場上向供應商以$40 購買剪裁好的布料。下列是兩個部門的成本資料：剪裁部門 縫紉部門原料 $8 $12直接人工 6 4變動製造費用 4 2固定製造費用 2 14兩部門固定製造費用的攸關區間為 40,000～100,000 件，每件洋裝以$120 出售給批發商。
18 假設剪裁部門以總成本的 180%移轉 40,000 件洋裝給縫紉部門，試問兩部門的利潤各為何？
(A)剪裁部門$640,000；縫紉部門$2,080,000
(B)剪裁部門$640,000；縫紉部門$2,640,000
(C)剪裁部門$576,000；縫紉部門$2,080,000
(D)剪裁部門$576,000；縫紉部門$2,224,000
18 假設剪裁部門以總成本的 180%移轉 40,000 件洋裝給縫紉部門，試問兩部門的利潤各為何？
(A)剪裁部門$640,000；縫紉部門$2,080,000
(B)剪裁部門$640,000；縫紉部門$2,640,000
(C)剪裁部門$576,000；縫紉部門$2,080,000
(D)剪裁部門$576,000；縫紉部門$2,224,000
參考答案
答案：A
難度：適中0.5
統計：A(0),B(0),C(0),D(0),E(0)
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