题目
The Fulcrum Company produces decorative swivel platforms for home televisions. If Fulcrum produces 40 million units, it estimates that it can sell them for $100 each. Variable production costs are $65 per unit and fixed production costs are $1.05 billion. Which of the following statements is most accurate? Holding all else constant, the Fulcrum Company would:
选项
A.generate positive operating income if unit sales were 25 million.
B.have less operating leverage if fixed production costs were 10 percent greater than $1.05 billion.
C.generate 20 percent more operating income if unit sales were 5 percent greater than 40 million.
答案
C
解析
Because DOL is 4, if unit sales increase by 5 percent, Fulcrum’s operating earnings are expected to increase by 4 × 5% = 20%. The calculation for DOL is:「huixue_img/importSubject/1564548384197578752.png」
这道题目问的是Fulcrum公司生产用于家庭电视的装饰性旋转平台。如果Fulcrum生产40million台，它估计每台售价100美元。每单位可变生产成本为65美元，固定生产成本为1.5billion美元。下列哪个陈述是最准确的?保持其他一切不变，Fulcrum公司会: 由于DOL为4，如果单位销售额增加5%，那么Fulcrum的营业利润预计将增加4×5% = 20%。DOL的计算为: 因此C选项正确。