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12.A company rents its factory for $90,000 per annum. This year 60,000 units have been manufactured in the factory utilising 75% of its total capacity. Next year the plan is to manufacture 100,000 units by using the existing factory at full capacity and by renting just sufficient additional capacity. The additional capacity is available at the same rental cost per square metre as the existing factory.
What is the budgeted total rental cost for next year?
$()
12.答案：$112,500
The company produces 60,000 units at 75% capacity. Therefore it would produce 80,000 units at 100% capacity (60,000 1 0.75).
Rent per unit of output at 100% capacity = $1.125 (90,000 1 80,000)
Total rent cost at 100,000 units of output = $112,500 (1.125 x 100,000)
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