ACCA F2 练习题

题目

ACCA F2 练习题
　A company manufactures a single product which it sells for £15 per unit.
　　The product has a contribution to sales ratio
　　of 40%.The company’s weekly break-even point is sales of £18,000.
　　What would be the profit in a week when 1,500 units are sold?
　　A £900
　　B £1,800
　　C £2,700
　　D £4,500
想知道是怎么算出来的,company’s weekly break-even point is sales of £18,000.这句话代表什么,

答案

问题说如周销售是18000的话, 公司便不盈不亏. 所以在18000时先算贡献=40%x18000=>7200=fixed cost
利润在1500 units= 1500 x15 x 40% -7200=>1800