一個數學問題 PS:需要英文跟數學都好的人

how many burgers would you have to sell before you make back your total costs
你需要賣多少個漢堡妳才能本益平衡不賠錢

the variable unit cost for making one burger is$0.97
每製作一個漢堡的變動成本是 $0.97

the unit price your think your might sell the buger for is $2.79
你認為每個漢堡你能賣 $2.79

the fixed cost of making burgers for 18 months will be a total $140000
18 個月製作漢堡的固定成本是 $140000.

數學很簡單, 答案 = 140000 / (2.79 - 0.97) = 76924 個

這可能兩個字困惑你 variable unit cost 單位變動成本和 fixed cost 固定成本.

fixed cost 指的像店租, 人事費用等, 不會因為你製作漢堡的數量而改變, 故稱為固定成本(fixed cost)
variable unit cost 指的每製造一個漢堡所需的成本, 這部分的成本不是固定的, 跟製作漢堡的數量有關, 所以稱做單位變動成本 (variable unit cost).

2012-11-30 19:32:17 補充：
the unit price your think your might sell the buger for is $2.79 應該是:
the unit price you think you might sell the buger for is $2.79

To 張熙熙,

一個 burger 價格 $2.79 ; 材料成本 $0.97
賣一個 burger 賺 2.79-0.97 = $1.82
請問賣 32,733 個 burgers 賺 $59,574 怎麼cover $140,000 的固定成本。
自己的答案也不驗證一下，就說人家 fool !

2012-12-02 07:17:01 補充：
更正: 是變動成本, 不是材料成本。

You assume X burgers to be sold during that 18 months.

so each burger's fix cost is: 140000/x
now, you add the fixed cost and variable cost together, that shall be the cost of each burger sold within 18 months.

2012-12-01 12:25:53 補充：
if the cost of each burger is equal to the sale price of each burger, then you will break even during that 18 months. Hence, the equation is:

140000/x + 0.97 = 2.79 ==> x = 76923 <== the total amount of burgers need to be sold to break even.

2012-12-01 12:29:25 補充：
"make back" means "break even", that is, the income and cost are equal.

$140000/$2,79 = 50179 burges have to sell, but unit cost one burge is $0.97 = $48674, then is $48674 needs to compensate that $48674/$2.79 = 17446 burges need to sell, that is 50179 - 17446 = 32733 burges is the total costs back that need to sell.

2012-11-30 22:53:22 補充：
What is downfloor's saying? Did you see the question about " How many burges would you have to sell before you make back your total costs"? 是你要賣多少個漢堡才能使得總成本賺回來，而且是賺$140000.那有這麼簡單？fool!