✔ 最佳答案
1) (a) (i)
每盒CD-R成本 = $128
每盒CD-R利潤 = 每隻CD-R利潤 x 100隻 = $0.22 x 100 = $22
每盒CD-R售價 = 每盒CD-R成本 +每盒CD-R利潤 + $128 + $22 = $150
每盒CD-R售價 = $150 (答案)
1) (a) (ii)
每箱CD-R成本 = $128 x 100盒 = $12800
每箱CD-R的盈利 = $22 x 100盒 = $2200
每箱的盈利百分率 = 每箱(CD-R盈利/每箱CD-R成本) x 100%
每箱的盈利百分率 = ( $2200/$12800) x 100% = 17.1875%
每箱的盈利百分率 = 17.1875% (答案)
1) (b)
總袋數 = 100隻 x100盒 /50隻 = 10000隻/50隻 = 200袋
200袋售價= $75 x 200 = $15000
200袋成本 = $12800
200袋利潤 = $15000 - $12800 = $2200
每箱(200袋) 的盈利百分率 = ( $2200/$12800) x 100% = 17.1875%
每箱(200袋) 的盈利百分率 = 17.1875% (答案)
評論: 1 (b)
1 盒CD-R (100隻) = 2 袋 CD-R (100隻)
2 袋 CD-R (100隻) 售價 = $75 x 2 = $150
2 袋 CD-R 售價 與 1 盒CD-R 售價相同
2 袋 CD-R 成本 與 1 盒CD-R 成本相同
所以兩者盈利百分率應該相同 (17.1875%)
2)
(a)試以下捨入法準確至最近$10,計算出總售價。
$170 + $90 + $230+ $40 = $530
總售價 = $530 ~準確至最近$10 (答案)
(b)
總售價 = $173.00 + $89.60 + $229.40 + $39.90 = $531.90
屏屏要付 = 總售價 - $50元現金券 = $531.90- $50.00 = $481.90
屏屏要付 = $481.90 (答案)