thhzpvx的部落格

標題:

• 小六 速率「應用題 '@1@
• 培正中學點去 急!
• Maths 唔識@1@

• 小六 速率「應用題 '@1@
• 培正中學點去 急!
• Maths 唔識@1@

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計 Contribution Margin

發問:

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)

最佳解答:

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.

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