[問題] 台大 97 成管會差異分析
題目:
Z Company manufactures remote control devices for garage doors.
The following information was collected during June:
實際市場規模(單位) 10,000
實際市占率 32%
實際平均銷售價格 $10
預計市場規模(單位) 11,000
預計市占率 30%
預計平均銷售價格 $11
Budgeted contribution margin per composite unit for budgeted mix 5%
市場規模差多少?
(a) 1600 有利
(b) 1000 有利
(c) 1500 不利
(d) 1000 不利
(e) 500 不利
答案: (c)
但是我怎麼都算不出來 lol
最後一個5%是甚麼呢?
謝謝
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