1 C
OAR for fixed production overheads ($72 million/96 million hours) = $0·75 per hour
Total manufacturing costs (300,000 units x $20) = $6,000,000
Total design, depreciation and decommissioning costs = $1,320,000
Total fixed production overheads (300,000 units x 4 hours x $0·75) = $900,000
Total life-cycle costs = $8,220,000
Life-cycle cost per unit ($8,220,000/300,000 units) = $27·40
以上就是acca F5练习题，多多练习才能拿下acca！如果想要了解更多acca相关信息，请关注中公财经网。
