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試卷:109年 - 109東吳大學_碩士班招生考試_會計學系︰成本及管理會計學#100468 | 科目:研究所、轉學考(插大)◆成本及管理會計學

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試卷名稱:109年 - 109東吳大學_碩士班招生考試_會計學系︰成本及管理會計學#100468

年份:109年

科目:研究所、轉學考(插大)◆成本及管理會計學

9.Dandy Manufacturing Company uses two different independent variables (machine-hours
and number of packages) in two different equations to evaluate costs of the packaging
department. The most recent results of the two regressions are as follows:
Machine-hours:
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What is the estimated total cost for the coming year if 1,200 machine hours are incurred and
the department has 12,700 packages to be handled, based upon the best cost driver?
(A)$71,363
(B)$64,228
(C)$898,013
(D)$291,486

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