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申論題資訊

試卷:107年 - 107 東吳大學_碩士班招生考試_會計學系:成本及管理會計學#111187
科目:研究所、轉學考(插大)◆成本及管理會計學
年份:107年
排序:0

題組內容

二、 20% Wisdom Industries manufactures and sells two products: Simple and Deluxe. The results of operations for 2017 follow.
                                6348fb90d022c.jpg
Fixed manufacturing costs included in cost of goods sold amount to $8 per unit for Simple and $25 per unit for Deluxe. Variable selling expenses are $10 per unit for Simple and $30 per unit for Deluxe; remaining selling amounts are fixed.
Required:
Answer the following questions independently.
 

申論題內容

3. If Wisdom Industries eliminates Simple and uses the available capacity to produce and sell an additional 2,000 units of Deluxe, what would be the impact on operating income?