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悠關成本求製程貢獻

Mar 15th 2015, 15:24

甲公司目前產品雖然供不應求，但因製造程序中有一處瓶頸，因此產能無法提升。

目前製造經理提出一有助改善瓶頸之方案，需花費$72,000 重新安排生產線，

但可提高產量 8,000 單位。該產品目前銷售單價為$18，

直接材料、直接人工與製造費用分別為$5、$3 與$4。

假設所有產量均可全數銷售，則重新安排生產線會導致公司製程貢獻

（throughput contribution）增加若干？

A$104,000 B$80,000 C$32,000 D$8,000

求大大詳解
謝謝

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