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[CFA level 1模拟真题]Version 2 Questions-Q39

Q39. Manchester Manufacturing Industries(MMI) manufactures and sells laser printer cartridges for $75 each. Fixed operating costs are $ 550M for up to 40,000 units of output. Fixed interest costs are currently $75,000 per year. Variable costs are $50 per cartridge. The breakeven quantity of malt sales for MW is closest to:

A. 8,333

B. 12,500

C. 22,000

D. 25,000

答案和详解如下:

Q39.  D    07 Modular level I, Vol 3, PP 134-135           Study Session 11-49.d

Breakeven number of units=(F+C)/(P-V)=(550,000+75,000)/(75-50)=25,000 units

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c

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?

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see

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see

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a

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d

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??

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Thanks

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