中公财经

1.【答案】A。

解析：Variable cost = (146,920-105,670)/(87,500-60,000)=1.5

Fixed cost = 146,920-87,500×1.5=15,670

知识点：Determining the fixed and variable elements of semi-variable costs (Chapter 4 Cost behaviour)

2.【答案】D。

解析：超过30,000 units，超额的采购量才打九折，所以不会出现“断崖式”地下跌，只是超额采购之后，采购总价上升变缓慢了。

知识点：Introduction to cost behaviour (Chapter 4 Cost behaviour)

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