Contribution Margin = Sales Revenue - Various Costs
但係個煩惱係Various Costs。。。 我唔知以下 'Direct Labour' 邊項先需要包括埋﹐係是否只需要以下一項就夠? Thx!
Direct Labour:
Hours: ($0.6)
Cost Per hour: ($45)
Cost per umbrella ($16.5)
計 Contribution Margin
2008-08-20 8:51 pm
回答 (1)
2008-08-21 12:43 am
✔ 最佳答案
Direct labour means the wages you have to pay for the production. The labour cost in your case is $0.6 ( No. of hours spent on the production of an unit of product) x $45 ( Hourly charge of labour ) = $ 27. Cost per umbrealla is only to represent the cost of the materials on top of the labour cost.
收錄日期: 2021-04-25 20:33:08
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