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问题(十六)答案 (1)目标利润2500元 (2)预测售价=4.05元×(1-5％)=3.85元 (3)税率=8％ (4)单位可变费用=8.05-(2.20×0.05) -(0.29-0.25)=3.05 -0.11-0.04=2.90元 (5)固定费用=6,200+(28×5×12)-1,200 =6,200+1,680-1,200 =6,680元目标销售量=(目标利润+固定费用)/(预测售价×(1-税率)-单位可变费用) =(2,500+6,680)/(3.85×(1-8％)-2.90) =9,180/(3.542-2.90)=14,299打目标销售额=预测售价×目标销量 =3.85×14.299=55,051.15元目际销售成本=预测售价×(1-税率)
Question (XVI) Answer (1) Target profit of 2500 yuan (2) Predicted selling price = 4.05 yuan (1-5%) = 3.85 yuan (3) Tax rate = 8% (4) Unit variable cost = 8.05-( 2.20×0.05)-(0.29-0.25)=3.05 -0.11-0.04=2.90 Yuan (5) Fixed Fee=6,200+(28×5×12)-1,200=6,200+1,680-1,200=6,680 Yuan Target Sales Volume=( Target profit + fixed fee)/(predicted selling price × (1-tax rate)-variable cost per unit) = (2,500+6,680)/(3.85×(1-8%)-2.90) = 9,180/(3.542-2.90) =14,299 hit target sales = forecasted sales price × target sales volume = 3.85 × 14.299 = 55,051.15 yuan inter-purchase cost of sales = forecasted sale price × (1-tax rate)